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    <title>Manpower Supply and Goods Procurement Disqualify Transaction from &#039;Pure Services&#039; Exemption.</title>
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    <description>Classification of services - pure services or not - Supply of Manpower - the transaction covers the procurement of goods as well in addition to the services, disqualifying the present supply to be covered under the concept of &#039;pure services&#039;. Hence the exemption clause is not applicable - AAR</description>
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      <description>Classification of services - pure services or not - Supply of Manpower - the transaction covers the procurement of goods as well in addition to the services, disqualifying the present supply to be covered under the concept of &#039;pure services&#039;. Hence the exemption clause is not applicable - AAR</description>
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