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    <title>2018 (7) TMI 1375 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning Service Tax liability for Manpower Recruitment and Supply Agency Services. It found that an employer-employee relationship existed between the appellant and deputees from a foreign principal, as evidenced by control, payment of salaries, and fulfillment of statutory obligations. The Tribunal concluded that the activity did not fall under the specified service category, setting aside the demand for Service Tax. The appellant&#039;s compliance with statutory obligations played a significant role in the Tribunal&#039;s decision to allow the appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant in a case concerning Service Tax liability for Manpower Recruitment and Supply Agency Services. It found that an employer-employee relationship existed between the appellant and deputees from a foreign principal, as evidenced by control, payment of salaries, and fulfillment of statutory obligations. The Tribunal concluded that the activity did not fall under the specified service category, setting aside the demand for Service Tax. The appellant&#039;s compliance with statutory obligations played a significant role in the Tribunal&#039;s decision to allow the appeal.</description>
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      <pubDate>Thu, 14 Jun 2018 00:00:00 +0530</pubDate>
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