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    <title>2023 (4) TMI 1133 - CESTAT AHMEDABAD</title>
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    <description>The appellate court set aside the demand for service tax under &#039;Manpower Supply Service&#039; due to lack of clarity in billing and agreement terms. The case was remanded to the original authority to determine if billing was on a per piece basis, in which case the demand would be set aside based on legal precedents. If billing was based on the number of persons supplied, the demand could be confirmed under &#039;Manpower Recruitment and Supply Services&#039;. The appeals were allowed for remand with these instructions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437107</link>
      <description>The appellate court set aside the demand for service tax under &#039;Manpower Supply Service&#039; due to lack of clarity in billing and agreement terms. The case was remanded to the original authority to determine if billing was on a per piece basis, in which case the demand would be set aside based on legal precedents. If billing was based on the number of persons supplied, the demand could be confirmed under &#039;Manpower Recruitment and Supply Services&#039;. The appeals were allowed for remand with these instructions.</description>
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