TMI Blog2009 (7) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... its that Revenue has come in appeal challenging the order passed by the Learned Commissioner (Appeals). That authority held that the respondent was not providing taxable service under the category of Manpower Recruitment Agency and Cargo Handling for which the demand was unsustainable. The case was made against the appellant on the information that various activities carried out by the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e bills were submitted by the respondent to M/s. Balkrishna Inds. Ltd., that industry has paid Service tax to the respondent. 3. Ld. Counsel Ms. Ashmita Nayak submits that when a particular category of service was not liable to tax before 16-6-05, that should not be taxable. Supply of manpower came to statute book w.e.f. 16-6-05. The activity carried out by the labourers was for loading and unl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This aspect has been settled by him in para 7.1 of the appellate order. When we notice that supply of manpower was taxed for a period when the law did not provide a levy for the same, the appellant cannot be asked to pay taxes under such category of manpower recruitment agency. 5. So far as the cargo handling is concerned, Ld. Appellate Authority has applied his mind in terms of para 8 9 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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