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    <title>2020 (1) TMI 309 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the interpretation of service tax liability for Man Power Supply Services provided to a manufacturing company. The Tribunal found that the appellant&#039;s services primarily involved gas filling activities, not Man Power Supply, as the charges were based on the quantity of gas filled, not on labor. The contract terms and nature of services indicated production or processing of goods, leading to the conclusion that the appellant&#039;s services did not fall under Man Power Supply and Recruitment Agency Service, resulting in the appeal being allowed and the demand for service tax deemed unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=390696</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the interpretation of service tax liability for Man Power Supply Services provided to a manufacturing company. The Tribunal found that the appellant&#039;s services primarily involved gas filling activities, not Man Power Supply, as the charges were based on the quantity of gas filled, not on labor. The contract terms and nature of services indicated production or processing of goods, leading to the conclusion that the appellant&#039;s services did not fall under Man Power Supply and Recruitment Agency Service, resulting in the appeal being allowed and the demand for service tax deemed unsustainable.</description>
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      <pubDate>Tue, 19 Nov 2019 00:00:00 +0530</pubDate>
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