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    <title>2023 (5) TMI 393 - CESTAT CHENNAI</title>
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    <description>The Tribunal concluded that the tax demands under &#039;Manpower Recruitment or Supply Agency&#039; service could not be sustained. The impugned orders were set aside, and the appeals were allowed with consequential reliefs as per law. The Tribunal emphasized that the agreements indicated specific jobs assigned to the appellants, paid on a piece-rate basis, with supervision and control over the workmen resting with the appellants.</description>
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      <description>The Tribunal concluded that the tax demands under &#039;Manpower Recruitment or Supply Agency&#039; service could not be sustained. The impugned orders were set aside, and the appeals were allowed with consequential reliefs as per law. The Tribunal emphasized that the agreements indicated specific jobs assigned to the appellants, paid on a piece-rate basis, with supervision and control over the workmen resting with the appellants.</description>
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