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2016 (10) TMI 681 - AT - Service TaxClassification of service - works contract for "bagging of urea and loading the same in wagons and trucks in the bagging plant" - man power supply services w.e.f. 16.06.2005 or cargo handling services w.e.f. 16.08.2002 - Extended period of limitation - Held that: - board's clarification issued vide F. No. 8-11/1/2002-TRU dated 01.08.2002 clarifying that if someone hires labour / labourers for loading and unloading of goods in their individual capacity, such activities will not come under the purview of service tax as a cargo handling services. The issue gets covered in the decision of the case of Renu Singh & Co. vs. CCE Hyderabad [2007 (3) TMI 63 - CESTAT,BANGALORE] where it was held that the identical services will not get covered under the cargo handling services. The respondent got themselves registered with the service tax department w.e.f. 16.06.2005 under the category of man power supply agency and were discharging their duty liability accordingly. As such the assessee's activity were fully in the knowledge of the Revenue, in which case delayed issuance of the show cause notice in the year 2007 is not justified at all. No suppression or malafide with an intent to evade payment of duty can be attributed to the assessee. Appeal rejected - decided against Revenue.
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