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    <title>2023 (3) TMI 539 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, M/S Donypolo Udyog Limited, determining that the service received was job work, not Manpower Supply Service. The agreement and invoices between the parties supported this finding, leading to the setting aside of the demand for service tax, penalties, and interest. The appeal was allowed, overturning the Commissioner (Appeals) order, with the Tribunal emphasizing the importance of the nature of the service as per the agreement in such determinations.</description>
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