Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 396 - CESTAT, NEW DELHISecurity Agency services- The activities carried out by the Appellant is only providing security agency services. Such aspect was subject matter of appeal in ST-129/2005 before Tribunal for the period 1998 to 2000 and that was decided against appellant. After that period, by the impugned orders, all of sudden, Deptt. Reclassified the same nature of service under the category of manpower recruitment/supply agency. This aspect of the matter was decided by the Ld. Commissioner (Appeals) against the appellant and appeal was dismissed by the Commissioner (Appeals) while rejecting the modification application. Held that- the matter was remanded to Commissioner (Appeals) to hear appeal on merits and pass a speaking order.
|