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    <title>Job Work Not Taxable as Manpower Supply; Not Classified Under Manpower Recruitment and Supply Agency Service.</title>
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    <description>Classification of services - Job-work - The job work carried out by the appellant cannot be treated as supply of manpower and hence, the same is not taxable under the head Manpower Recruitment and Supply Agency Service</description>
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      <description>Classification of services - Job-work - The job work carried out by the appellant cannot be treated as supply of manpower and hence, the same is not taxable under the head Manpower Recruitment and Supply Agency Service</description>
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