TMI Blog2024 (2) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... dores - 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 sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said appeal for granting refund to the appellant is dismissed. - HON BLE MR. ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE MR. K. ANPAZHAKAN , MEMBER ( TECHNICAL ) S/Shri Pulak Saha Bikash Gupta, both Chartered Accountants for the Appellants Shri S. S. Chattopadhyay, Authorized Representative for the Respondent ORDER Per Ashok Jindal : All the three appeals filed by the appellants are having a common facts. Therefore, all are disposed off by a common order. 2. The appellants are engaged in the following activities : (i) On or before arrival of the vessels at the Port, the registered employees send requisition slip to the appellant for requirement of various categories of labour ; (ii) Based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2 The Appeal No.ST/71515/2013 pertains to the period 2007-08 to 2010-11 wherein the demand of service tax has been proposed under the category of manpower recruitment agency service by issuance of show-cause notice dated 23.08.2012 by invoking extended period of limitation. 2.3 The Appeal No.ST.298/2009 is for claim of refund of service tax paid by the appellant under Port Service . 2.4 In view of the above, the issue arises whether the activity undertaken by the appellants falls under the category of Port Service of not and the other issue is that whether the appropriate classification of the appellants service is under the category of manpower recruitment and supply agency service or not. 3. The ld.Counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund is to be transferred to the Consumer Welfare Fund. 4. On the other hand, the ld.A.R. for the Revenue supported the order of the ld.Commissioner (Appeals) to say that the activity of the appellants falls under the category of Port Service as held by the Hon ble Gujarat High Court at Ahmedabad in the case of Commissioner Vs. Adani Enterprises Limited reported in 2014 (35) STR 741 (Guj). For the demand under the category of manpower recruitment and supply agency service , he supported the impugned order. He also submitted that the amount of service tax has been collected by the appellants and if they are entitled for refund claim, the same is to be deposited to the Consumer Welfare Fund. 5. Heard both the parties and considere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, we hold that the demand under the category of manpower recruitment and supply agency service , is not sustainable. On these findings, the Appeal No.ST/71515/2013 is allowed. 8. As for the period October, 2002 to October, 2006 in Appeal No.ST/298/2009, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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