9911796707
TMI Blog2016 (12) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... lso found that The appellant has taken registration on 18.08.2005 under the category of Man power supply agency’s services. Since then the appellant is discharging service tax liability under the said service and filing ST-3 returns. The demand is to the effect that for the period 01.08.2004 to 15.06.2005 i.e. prior to 16.06.2005 the appellant were covered under the category of “Cargo Handling Services” for which neither any registration was taken nor service tax was discharged. The appellant have come up with a plea that the activities undertaken by them having remained the same i.e. during the period 01.08.2004 to 15.06.2005 and from 16.06.2005 till date, no reasons have been given for the change of classification of services before and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of cargo handling services , therefore, the demand of service tax confirmed by the order in original passed by the Assistant Commissioner is to be sustained. 4. The respondent in the written submissions inter alia mainly states that they are providing only labour and paying service tax under the manpower supply agency service and are not covered under the Cargo handling services. In support the decision in the case of J J Enterprises Vs. CCE 2006 (3) STR 655 (Tri-Del) is cited. 5. We have carefully considered the facts, submissions made by both the sides and the case law cited. 6. In this regard we reproduce the findings given in paras 9 10 in the impugned order by the Commissioner (A): The appellant has tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the category, they cannot say that during an earlier period they would be coming under cargo handling service. Applying the ratio of this case also, it emerges that the services rendered by the appellant are appropriately classifiable under the category of man power supply agency, both before and from 16.06.2005. In the facts and circumstances above, the services rendered by the appellant were not classifiable under cargo handling services during the period under reference and consequently the impugned demand is not sustainable. 6.1. Further, Department has not given any additional facts to hold that services rendered by the respondent are under the category of cargo handling services and not under the category of man power recrui ..... X X X X Extracts X X X X X X X X Extracts X X X X
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