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2013 (10) TMI 906

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....ndent: Shri M. Rammohan Rao, DC (AR) ORDER 1. The applicant is engaged in grinding of coffee beans and thereafter mixing it with chicory and packing of such coffee powder in the premises of M/s. Narusus Coffee Co. Revenue was of the view that the service rendered by the applicant was in the nature of Man Power Supply whereas the applicant was of the view that it was in the nature of job work....