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    <title>2023 (10) TMI 1047 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, a sugar and molasses manufacturer, by setting aside the Service Tax demand under Manpower Recruitment and Supply Agency Services for the period from April 2011 to March 2012. The Tribunal found that the appellant merely facilitated arrangements for sugarcane cutting, with no employer-employee relationship established between the appellant and the laborers. Consequently, the demand, along with interest and penalties, was dismissed, and the appeal was allowed with consequential reliefs.</description>
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    <pubDate>Tue, 10 Oct 2023 00:00:00 +0530</pubDate>
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      <title>2023 (10) TMI 1047 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=444824</link>
      <description>The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, a sugar and molasses manufacturer, by setting aside the Service Tax demand under Manpower Recruitment and Supply Agency Services for the period from April 2011 to March 2012. The Tribunal found that the appellant merely facilitated arrangements for sugarcane cutting, with no employer-employee relationship established between the appellant and the laborers. Consequently, the demand, along with interest and penalties, was dismissed, and the appeal was allowed with consequential reliefs.</description>
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      <pubDate>Tue, 10 Oct 2023 00:00:00 +0530</pubDate>
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