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    <title>2022 (12) TMI 468 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal held that the services provided by the appellants were not classified as &quot;Manpower Recruitment and Supply Agency Services,&quot; and therefore not subject to service tax. The appeals by the appellants were allowed, setting aside the Revenue&#039;s demands. The Tribunal directed refunds for payments made by the appellants towards these demands. The Revenue&#039;s appeals were dismissed for lacking merit.</description>
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      <description>The Tribunal held that the services provided by the appellants were not classified as &quot;Manpower Recruitment and Supply Agency Services,&quot; and therefore not subject to service tax. The appeals by the appellants were allowed, setting aside the Revenue&#039;s demands. The Tribunal directed refunds for payments made by the appellants towards these demands. The Revenue&#039;s appeals were dismissed for lacking merit.</description>
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