9911796707
TMI Blog2024 (1) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... or hearing, Shri S. Sathyanarayanan, Ld. Advocate appearing for the appellant, would contend that the Revenue raised and confirmed the demand of Service Tax under the category of "manpower recruitment or supply agency service" only on assumptions and presumptions and they have also ignored the plea of the appellant, ignored the reply tendered by the service recipient namely, M/s. Continental Container Freight Station ('CCFS' for short); and that the alleged services having been rendered during 01.10.2006 to 31.03.2008, the Show Cause Notice dated 24.04.2012 has been issued by invoking the extended period of limitation without specifying any fraud, suppression of facts, etc., on the part of the appellant. It is thus his contention that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 03.04.2012 confirming that there was no agreement with the appellant and thereby also clarifying that the appellant had not charged Service Tax against the loading and unloading charges paid to him, wherein, at paragraph 6, to quote: "6. Mr. Maria Durairaj has not charged Service Tax against the loading & unloading charges paid to him. We were given to understand by him that being a cargo handling service to export cargo, the services are exempt from service tax. This was also raised by your Internal Audit party during the Financial Year 2008-09 and after discussions, the query was dropped and we also understand that no proceedings were initiated against Mr. Maria Durairaj." 5.3 From the above, it is to be understood that the car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt-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. 7. In that view of the matter, we are of the view that 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 reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
