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    <title>2017 (12) TMI 1143 - CESTAT MUMBAI</title>
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    <description>The tribunal upheld the demand for service tax under &quot;Manpower Recruitment and Supply Agency&quot; service, finding that the foreign associated company was supplying manpower to the appellant. The tribunal remanded the matter to verify the revenue neutrality claim and its impact on the limitation period and penalties.</description>
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      <description>The tribunal upheld the demand for service tax under &quot;Manpower Recruitment and Supply Agency&quot; service, finding that the foreign associated company was supplying manpower to the appellant. The tribunal remanded the matter to verify the revenue neutrality claim and its impact on the limitation period and penalties.</description>
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