Appellant's activities with skilled employees don't qualify as "Manpower Supply" u/s 65 (105) (k) of the Finance Act, 1994.

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....Classification of services - skilled employees were required to function under supervision of the appellant and as per the work allocated by these service recipients - the activity of the appellant would not fall within the fold of “Manpower Recruitment or Supply Agency Service” under Section 65 (105) (k) of the Finance Act, 1994. - AT....