Classification of services - the job performed by the appellant ...
Service Tax
September 27, 2023
Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at Kandla port to various clients. - the service which the appellant had provided is particularly work at port and not Manpower Recruitment or Supply Agency Service to the client. - the appellant’s service is correctly classifiable under cargo handling service as claimed by the appellant and not under manpower recruitment or supply agency service as alleged by the Revenue. - AT
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