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    <title>2019 (2) TMI 1179 - CESTAT CHENNAI</title>
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    <description>The Tribunal determined that the appellant&#039;s activity did not constitute Manpower Recruitment or Supply Service as alleged by the department. The agreement was for executing specific work orders, not for supplying labor, and payment was based on work done, not the number of workers. As the workers were under the appellant&#039;s control, the Tribunal set aside the demand for service tax, interest, and penalties. The appeal was allowed, and the impugned order related to the specific company&#039;s payments was also set aside.</description>
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      <description>The Tribunal determined that the appellant&#039;s activity did not constitute Manpower Recruitment or Supply Service as alleged by the department. The agreement was for executing specific work orders, not for supplying labor, and payment was based on work done, not the number of workers. As the workers were under the appellant&#039;s control, the Tribunal set aside the demand for service tax, interest, and penalties. The appeal was allowed, and the impugned order related to the specific company&#039;s payments was also set aside.</description>
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