Classification of services – Section 65(68) of the Finance Act, 1994 – Manpower recruitment or supply agency – Assessee had entered into agreement with a client for undertaking activities of material handling and shifting within premises of such client -Conditions contained in agreement provided that manpower/employees deployed for executing assigned task were under control and supervision of assessee -Whether services provided by assessee would fall under taxable category of ‘manpower recruitment or supply agency service’ as pleaded by revenue – Held, no