Lease Agreement Reimbursements Not Taxable as Manpower Supply Services, Service Tax Demand Set Aside.

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....Manpower supply services or not - Consequent to the BIFR Scheme, the Lease Agreement was signed between the appellant (PTL) and Apollo Tyres Ltd. (ATL) on May 14, 2005. In the Lease Agreement, it was inter-alia mentioned that in addition to payment of lease rental, ATL will reimburse to the appellant, PTL the actual expenses including the cost of personal. - Demand set aside - AT....