2007 (10) TMI 720

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....lved in all these petitions and hence they are disposed of by a common order. 2. The appellants were admittedly supplying manpower to various clients and the department sought to levy service tax under heading Manpower Recruitment agency services - 65(68). 3. Ld. CA representing the appellants submits that prior to 16-6-2005, the levy was confined to manpower recruitment agencies; they were not ....