Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 1139 - AT - Service TaxCargo handling service - activity of stacking the bags on the railway wagons or trucks - Assessee contended that it did not provide cargo handling service since the urea manufactured by NFL was merely being collected in bags from bagging plants and these bags were stacked on the conveyor. - demand beyond the scope of SCN - Held that:- On analysis of the transactional documents including contract and the work orders, ld. appellate Commissioner also concluded that cleaning of the conveyor systems for transport of the fertilizer bags does not fall within the ambit of cleaning activity. Appellate Commissioner further held that assessee’s activity fall outside the ambit of manpower recruitment or supply agency since under the agreement with NFL persons employed by the assessee are its own employees and not of NFL therefore, there was no manpower recruitment or supply agency service provided to NFL by the assessee. - Neither in the show cause notice, the adjudication order nor the appellate order is there any indication which aspects of the activities of the assessee, under the same transactional documents, fall clearly within which of the three taxable services alleged. There are also no particulars provided as to what part of the consideration received by the assessee is attributable to each of the three taxable services allegedly performed/rendered by the assessee. - Decided against Revenue.
|