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2024 (2) TMI 963 - AT - Service TaxClassification of services - Port services or manpower recruitment and supply agency service? - rendering the service to stevedores - Demand sought to be recovered under the category of “manpower recruitment and supply agency service” by invoking extended period of limitation. Classification of services - Port services or manpower recruitment and supply agency service? - rendering the service to stevedores - HELD THAT:- The appellant is rendering the service to stevedores during the impugned period and the Revenue seeks demand of service tax under the category of “Port Servie” which has been extended w.e.f. 01.07.2010, whereas the period pertains to prior to that, in that circumstances, in the light of the decision of the Konkan Marine Agencies [2023 (2) TMI 991 - SC ORDER], it is held that the activity undertaken by the appellant does not fall under the category of “Port Service”, therefore, whole of the demand confirmed for the said period, is not liable to be taxed under “Port Service”. Accordingly, no demand can be raised for the short payment of tax under “Port Service” during the impugned period - Appeal allowed. Demand sought to be recovered under the category of “manpower recruitment and supply agency service” by invoking extended period of limitation - HELD THAT:- In this case, the Revenue has travelled into two boats, one to demand the service tax under “Port Service” and another to demand under the category of “manpower recruitment and supply agency service”, therefore, extended period of limitation is not invokable. In that circumstances, the demand pertains to the extended period is not sustainable, accordingly, the same is set aside. Period of demand within limitation - HELD THAT:- In the facts and circumstances of the case, the appropriate classification of service is “Port Service”, whereas the demand has been sought to be recovered by issuance of show-cause notice under the category of “manpower recruitment and supply agency service” , therefore, the demand under the category of “manpower recruitment and supply agency service” , is not sustainable. Period October, 2002 to October, 2006 - HELD THAT:- The appellant has collected the service tax from the service recipient and the same has paid to the Revenue, therefore, if the appellant is held to entitle the refund claim, but by giving refund to the appellant, the appellant shall be enriched unjust. Therefore, whole of the amount of service tax collected from the service recipient during the impugned period, shall go to the Consumer Welfare Fund, although the activity does not fall under the category of “Port Service” - the said appeal for granting refund to the appellant is dismissed.
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