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2017 (8) TMI 1007 - AT - Service TaxClassification of services - appellants are engaged in carrying out loading of AC sheets and its accessories at M/s. Visaka Industries as per the agreement entered with M/s. Visaka Industries - The main reason for the department to hold that the activity would not be mere man power recruitment and supply agency services but cargo handling services is that there is a condition that the appellant s representatives should be present while loading. That there is supervisory control and therefore would be cargo handling services - whether the services would be classified under Cargo Handling Service or under Man Power Recruitment & Supply Agency Services? - Held that: - In The Deputy Commissioner, Central Excise & Another Versus Sushil & Company [2016 (4) TMI 987 - SUPREME COURT] the Hon’ble Apex Court had considered whether the activity of supplying workers for loading/unloading cement as per the agreement would amount to Cargo Handling Service, and it was held that the service does not amount to Cargo Handling Service - the subject services would not fall under Cargo Handling Services - appeal allowed - decided in favor of appellant.
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