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    <title>2018 (6) TMI 586 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal, affirming the Commissioner&#039;s decision regarding Service Tax liability for supplying manpower. The judgment emphasized interpreting agreements to determine the nature of work performed and control aspects, highlighting the importance of assessing whether the services provided fall within the taxable service definition. The Tribunal concluded that the respondents&#039; activities constituted job work exempt from Service Tax, based on legal principles and factual analysis.</description>
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      <description>The Tribunal dismissed the Department&#039;s appeal, affirming the Commissioner&#039;s decision regarding Service Tax liability for supplying manpower. The judgment emphasized interpreting agreements to determine the nature of work performed and control aspects, highlighting the importance of assessing whether the services provided fall within the taxable service definition. The Tribunal concluded that the respondents&#039; activities constituted job work exempt from Service Tax, based on legal principles and factual analysis.</description>
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