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2015 (5) TMI 807 - CESTAT BANGALORE

2015 (5) TMI 807 - CESTAT BANGALORE - TMI - Manpower Recruitment and Supply service - principle of mutuality - Invocation of extended period of limitation - Held that:- issue is prima facie covered by the Gujarat High Court [2013 (7) TMI 510 - GUJARAT HIGH COURT] and Jharkhand High Court [2012 (6) TMI 636 - Jharkhand High Court] decisions as also by the Tribunal decision in the case of Federation of Indian Chambers of Commerce and Industry [2014 (5) TMI 183 - CESTAT NEW DELHI]. Apart from that w .....

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s Registration Act as a non-profitable association with an aim to solve the day-to-day problems of its members as regards providing of "gear boys" and "deck foremen". Revenue by entertaining a view that such activity of the appellant amounts to providing services falling under the category of Manpower Recruitment and Supply', raised the demand for the period April 2005 to March 2010, by invoking the longer period of limitation. The said demand stands confirmed to the tune .....

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s stevedore members for the purpose of supply of various persons on the basis of intends raised by the members. As such the entire activity is based upon the mutuality of interest between the assessees and its members and cannot be held to be an activity liable to service tax. Learned advocate makes it clear that apart from supplying the gear boys and deck foremen to its members, they are not supplying any such persons to any other person who is not a member of the association. As such by relyin .....

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