Refund Approved: Appellant's Activities Not Manpower Supply u/s 65(105)(k), Claim Valid for Typing & Housekeeping Services.

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....Refund claim - duty paid under protest on direction of audit - definition of manpower supply u/s 65(105)(k) is not applicable to the appellant as he has not supplied the manpower but is only executing the work on typing and housekeeping for which he is paid and if his work is found to be unsatisfactory, the contract could be terminated as per the terms of the Agreement - refund allowable....