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    <title>Appellants&#039; task-specific agreements do not qualify as &quot;Manpower Recruitment or Supply Agency Service&quot; under service tax rules.</title>
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    <description>Classification of services - the appellants were not required to merely supply manpower or make such manpower available to M/s ONGC, but were required to carry out the task outlined in the agreement - The activity cannot fall within the category of “Manpower Recruitment or Supply Agency Service”</description>
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      <description>Classification of services - the appellants were not required to merely supply manpower or make such manpower available to M/s ONGC, but were required to carry out the task outlined in the agreement - The activity cannot fall within the category of “Manpower Recruitment or Supply Agency Service”</description>
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