Production of goods can’t be termed as ‘Manpower recruitment service’ merely because price charged in on per piece basis

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Where assessee as per agreement with one ‘K’ (Recipient) provided service in respect of producing or processing goods in premises of ‘K’ and rate was on per piece of goods produced, said service would not fall under category of ‘manpower recruitment or supply agency service’

Citation: [2017] 87 263 (Mumbai – CESTAT)