Manpower Agency's Service Tax Demand Overturned Due to Limitation Period; 41% Levy Deposited with GMSB.

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....Valuation - Manpower Recruitment or Supply Agency Services - over and above the amount of wages, the appellant also collected 41% levy from the contractee and deposited the said amount with Grocery Markets and Shop Board (GMSB) - Demand set aside on the ground of period of limitation.....