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    <title>2025 (4) TMI 1763 - CESTAT NEW DELHI</title>
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    <description>Manpower recruitment or supply agency services provided to five hotels were contested on the question of service tax liability; the adjudicating authority rejected the taxpayer&#039;s contention after applying the reasoning recorded in prior connected service tax appeals, concluding the services were taxable as assessed and therefore the appeal against the show cause notice is not sustainable. The departmental position was upheld and the appeal by the service provider was dismissed, leaving the original tax liability and related adjudication intact.</description>
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      <description>Manpower recruitment or supply agency services provided to five hotels were contested on the question of service tax liability; the adjudicating authority rejected the taxpayer&#039;s contention after applying the reasoning recorded in prior connected service tax appeals, concluding the services were taxable as assessed and therefore the appeal against the show cause notice is not sustainable. The departmental position was upheld and the appeal by the service provider was dismissed, leaving the original tax liability and related adjudication intact.</description>
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