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    <title>2009 (6) TMI 101 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the tax authorities, directing the appellant to make a pre-deposit of Rs. 15 lakhs within a specified timeline to comply with service tax liability on services provided to UPSRTC. The Tribunal considered the nature of services provided as falling within the category of Man Power Recruitment or supply agency services under the Finance Act, 1994, based on previous rulings and upheld the demand for the pre-deposit amount to protect the revenue&#039;s interests.</description>
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