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2016 (12) TMI 999 - AT - Service TaxClassification of services - whether the supply of personnel to the registered employers (Stevedores) is to be classified under the category of “Port Service” as claimed by the department or otherwise as contended by the appellant herein? Held that: - same activity cannot be taxed under different services for different periods unless sanctioned by the statute. From the records, we find that there is no carving out of one entry from the other. We have also perused the SCN dt. 9.5.2008 and we agree with the contention of the appellant that the demand has been made for the same activity under the category of “Manpower Recruitment or Supply Agency” during subsequent period. Accordingly, we remand the matter to the adjudicating authority for a fresh decision on the aspect of classification and while deciding the issue - matter on remand. The appellant had also contended that they are entitled for the benefit of cum tax value in the event of demand being confirmed against them. The learned Commissioner shall also take into consideration the aspect of the benefit of cum tax in the event of amount being confirmed against the appellant. Appeal allowed by way of remand.
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