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    <title>2017 (5) TMI 1203 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the lower authority&#039;s decision regarding the service tax demand for &quot;Manpower Recruitment or Supply Agency Services,&quot; as the appellant&#039;s evidence contradicted the claim of being a manpower supply agency. The lack of supporting documents from clients and the absence of a labor supply agreement led to the Tribunal&#039;s decision in favor of the appellant, setting aside the tax liability.</description>
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      <description>The Tribunal overturned the lower authority&#039;s decision regarding the service tax demand for &quot;Manpower Recruitment or Supply Agency Services,&quot; as the appellant&#039;s evidence contradicted the claim of being a manpower supply agency. The lack of supporting documents from clients and the absence of a labor supply agreement led to the Tribunal&#039;s decision in favor of the appellant, setting aside the tax liability.</description>
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