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2023 (9) TMI 1191 - AT - Service TaxClassification of services - cargo handling services or Manpower Recruitment or Supply Agency Service? - service includes loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty - time limitation - suppression of facts or not - HELD THAT:- The appellant have been charging their service charges on the basis of metric tons of the goods handled by them and not on the basis of wages of laborers deployed for the job. The above invoices supported the claim of the appellant that the service was correctly classifiable under cargo handling service and not under Manpower Recruitment or Supply Agency Service. The appellant have admittedly paid service tax on cargo handling services except in case of export of cargo which is not taxable. The identical issue has been considered in various judgments wherein it was viewed that in case the contract is for a job and not for supply of manpower their services cannot be classifiable under manpower recruitment or supply agency service - the appellant’s service is correctly classifiable under cargo handling service as claimed by the appellant and not under manpower recruitment or supply agency service as alleged by the Revenue. Time Limitation - HELD THAT:- The appellant have been paying service tax on the same service under cargo handling service and discharged the service tax. The details of nature of service, payment of service tax etc. was declared in their ST-3 return. Nothing prevents the department from taking action against the appellant on the basis of the details provided in ST-3 returns, therefore, there is absolutely no suppression of fact on the part of the appellant. Hence, the demand is also hit by limitation for the extended period. The demand of differential service tax confirmed by the lower authorities is not sustainable - Appeal allowed.
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