2009 (7) TMI 1087 - AT - Service Tax

Summary

Issues involved: Appeal challenging order on taxable services of Manpower Recruitment Agency and Cargo Handling.

Manpower Recruitment Agency Services: The Revenue appealed against the order stating the respondent was not providing taxable services under Manpower Recruitment Agency and Cargo Handling categories. The Adjudicating Authority found the respondent liable for tax under both categories for services provided to a specific recipient. However, the Counsel for the respondent argued that the activity carried out did not fall under Cargo Handling Services as the goods did not leave the factory premises. The Commissioner (Appeals) upheld the respondent's position, considering the timing of the tax liability and the nature of the services provided.

Cargo Handling Services: The Appellate Authority examined the case records and found no evidence of Service tax realization for the cargo handling services provided by the respondent. The laborers were engaged in loading and unloading goods within the factory premises, with no proof of activities beyond the factory. Based on the lack of evidence and the findings of the Commissioner (Appeals), the Revenue's appeal was dismissed.

Conclusion: The Appellate Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the respondent regarding the taxability of Manpower Recruitment Agency and Cargo Handling services. The lack of evidence of Service tax realization and the nature of activities performed supported the dismissal of the Revenue's appeal.