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2013 (10) TMI 689

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....te For the Respondent: Shri P. Arul, Superintendent (AR) ORDER Per P.K. Das; 1. A common issue is involved in these applications and therefore all the applications are taken up together for disposal. 2. Heard both sides and perused the records. 3. After hearing both sides, we note that demand of tax is under the category of manpower recruitment and supply services. amount. There ....

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