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    <title>2019 (3) TMI 1392 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the services provided were not classified as Manpower Recruitment or Supply Agency Services but rather as job works paid on a piece-rate basis. The invoices specified charges for specific job works, not for man-hours or salaries, indicating a different nature of payment. Therefore, the demand for service tax, interest, and penalties was set aside, allowing the appeal with any consequential reliefs.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the services provided were not classified as Manpower Recruitment or Supply Agency Services but rather as job works paid on a piece-rate basis. The invoices specified charges for specific job works, not for man-hours or salaries, indicating a different nature of payment. Therefore, the demand for service tax, interest, and penalties was set aside, allowing the appeal with any consequential reliefs.</description>
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