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TMI Blog2009 (7) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... ower recruitment agency’ and ‘cargo handling services’. The adjudicating authority confirmed the demand. On appeal, the Commissioner (Appeals) set-aside the demand, as the services was not liable to tax before 16.06.2005. Held that-supply of manpower was taxed for a period when the law did not provide levy for the same, the appellant cannot be asked to pay taxes under this category. in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. The case was made against the appellant on the information that various activities carried out by the respondent squarely fall under above two categories. One category is Manpower Recruitment Agency Services while the second one is Cargo Handling Services. 2. Ld. Adjudicating Authority examined various activities carried out by the appellant in details available as exhibited in para 3.6 of or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of manpower came to statute book with effect from 16-6-2005. The activity carried out by the labourers was for loading and unloading of goods within the factory which is not Cargo Handling Services since cargo does not go out of the factory. Therefore, Ld. Commissioner (Appeals) has rightly passed the order. 4. Heard both sides and perused the records. Ld. Commissioner (Appeals) in para 2 has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agency. 5. So far as the cargo handling is concerned, Ld. Appellate Authority has applied his mind in terms of paras 8 and 9 of the appellate order. While doing so, he has examined the case record. When both the authorities were in quarrel as to realization of the service tax by one or the other, we had the invoice copies appearing at pages 44 to 52 to see. None of these pages are reflecting tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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