Levy of Service Tax - Manpower Recruitment or Supply Agency Service (MRSAS) - The facts establish that...

Levy of Service Tax - Manpower Recruitment or Supply Agency Service (MRSAS) - The facts establish that the appellant has obtained work order to execute certain works which are part of the manufacturing activity. The appellants are thus responsible to execute the work - the situation is not covered under MRSA Service (MRSAS) - AT .....

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