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Clarifying Tax Classification: Services Charged Per Output Not Manpower Fall Outside "Manpower Recruitment and Supply Agency Services" Definition.

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....Job Work - Manpower Recruitment and Supply Agency Services or not - charges were calculated on per ton basis therefore, the number of manpower, man-days or man-hours is not relevant for carrying out the activities of harvesting, transportation etc. The arrangement is job specific and not the manpower specific. - AT....

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