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2015 (11) TMI 970 - AT - Service TaxClassification of services - Cargo Handling Services or manpower recruitment services - Held that:- Respondent were registered with the department and were paying service tax for the same service under Manpower Supply Agency w.e.f. 16.06.2005. The Revenues case is prior to that date, they should be charged service tax under Cargo Handling Services. - Activities are done automatically by machinery and conveyor owned by the cement manufacturer. The manpower supplied by the respondent is for mainly supervising and supplementing the mechanised packing and loading - Revenue has not given any reason as to why the impugned services were classifiable under Cargo Handling Services before 16.06.2005 and as manpower recruitment from 16.06.2005 - The admitted fact is that the services remain same and there is no reason for different service tax treatment for different period. Considering the detailed discussions and findings in the impugned order we find no reason to interfere with the same - Decided against Revenue.
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