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2024 (1) TMI 1020 - CESTAT CHENNAIClassification of services - cargo handling service or manpower recruitment or supply agency service? - HELD THAT:- The scope of engagement of the appellant was for cargo handling meant for export. It is not only the statement of the appellant which was recorded on 19.04.2012, the same was much after the reply filed by the CCFS dated 03.04.2012. The service recipient had explained the understanding with the service provider-appellant, which was later on reiterated by the appellant-service provider. The Revenue having brought the reply to their enquiry on record, is not able to dislodge the actual understanding between the parties as to the nature of provision of service. The doubts entertained by the Revenue as to the provision of service under the category of manpower recruitment or supply agency service are without any basis. In any case, the Revenue has not controverted the fact that the activity was in relation to the export of goods and would be exempt from payment of Service Tax. Hence, the demand of Service Tax under the above category, raised and confirmed in the Order-in-Original as well as the impugned Order-in-Appeal cannot sustain, for which reason the impugned order deserves to be set aside. The impugned order set aside - appeal allowed.
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