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    <title>2017 (7) TMI 762 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that the service provided by the appellant was for production, not supply of manpower. As the department failed to establish the service as manpower supply, the demand for service tax was deemed unsustainable. Consequently, the impugned order was set aside, and the appeals were allowed.</description>
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      <description>The Tribunal found that the service provided by the appellant was for production, not supply of manpower. As the department failed to establish the service as manpower supply, the demand for service tax was deemed unsustainable. Consequently, the impugned order was set aside, and the appeals were allowed.</description>
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