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    <title>2018 (12) TMI 1184 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demand for service tax, interest, and penalties against the appellants for providing manpower supply to a company. It held that the appellants&#039; activities, based on lump sum work agreements for specific tasks like grinding and blending coffee powder, did not constitute manpower recruitment or supply agency service. The charges were tied to the quantity of goods processed, not manpower or hourly rates, leading to the conclusion that the appellants were not engaged in supplying manpower. The appeals were allowed with consequential relief.</description>
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    <pubDate>Wed, 19 Dec 2018 00:00:00 +0530</pubDate>
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      <title>2018 (12) TMI 1184 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=372415</link>
      <description>The Tribunal set aside the demand for service tax, interest, and penalties against the appellants for providing manpower supply to a company. It held that the appellants&#039; activities, based on lump sum work agreements for specific tasks like grinding and blending coffee powder, did not constitute manpower recruitment or supply agency service. The charges were tied to the quantity of goods processed, not manpower or hourly rates, leading to the conclusion that the appellants were not engaged in supplying manpower. The appeals were allowed with consequential relief.</description>
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      <pubDate>Wed, 19 Dec 2018 00:00:00 +0530</pubDate>
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