Manpower used for work not taxable as manpower service if control not transferred to recipient

GST/Service Tax: Where assessee was engaged in processing of coffee beans in factory of TATA and manpower used by assessee for said work was at all times under its control and consideration for work contracted was dependent upon extent of work completed or executed and not on basis of number of manpower supplied, services rendered by assessee were not in nature of 'manpower recruitment or supply agency service'

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