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2009 (7) TMI 521 - AT - Service TaxCargo handling Services- manpower recruitment or supply services- The revenue demanded service tax from the assessee on the ground that the various activities carried out by it fell under the category of ‘manpower recruitment agency’ and ‘cargo handling services’. The adjudicating authority confirmed the demand. On appeal, the Commissioner (Appeals) set-aside the demand, as the services was not liable to tax before 16.06.2005. Held that-supply of manpower was taxed for a period when the law did not provide levy for the same, the appellant cannot be asked to pay taxes under this category. in case of cargo handling services held that, none of the pages are reflecting that there was realization of service tax. When the service tax was not realized, the appellant was not directed to deposit the same, thus the appeal filed by the revenue dismissed.
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