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Work Contract Agreement Not Automatically Classified as Manpower Supply Service Despite Manpower Deployment.

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Full Text of the Document

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....Classification of service - Supply of Manpower Service or not - A work contract agreement will involve supply of services for which certain manpower will be deployed. Just for the reason that the manpower was deployed by the appellant nature of agreement cannot be changed from the one that was intended between the contracting parties. - The present services do not qualify as Manpower Supply Service - AT....