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    <title>2022 (4) TMI 564 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the demands for both Manpower Recruitment or Supply Agency Service and Telecommunication Service. The Tribunal held that the arrangement for availing services of executives from a foreign vendor did not constitute Manpower Recruitment or Supply Agency Service. Additionally, it determined that the service providers for leased circuit services were not &#039;Telegraph Authorities&#039; as defined, thus the service tax was not payable. The order was pronounced in Open Court on 11/04/2022.</description>
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      <link>https://www.taxtmi.com/caselaws?id=420898</link>
      <description>The Tribunal allowed the appeal, setting aside the demands for both Manpower Recruitment or Supply Agency Service and Telecommunication Service. The Tribunal held that the arrangement for availing services of executives from a foreign vendor did not constitute Manpower Recruitment or Supply Agency Service. Additionally, it determined that the service providers for leased circuit services were not &#039;Telegraph Authorities&#039; as defined, thus the service tax was not payable. The order was pronounced in Open Court on 11/04/2022.</description>
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