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TMI Blog2016 (12) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... vity under the category of “Manpower Recruitment or Supply Agency” during subsequent period. Accordingly, we remand the matter to the adjudicating authority for a fresh decision on the aspect of classification and while deciding the issue - matter on remand. The appellant had also contended that they are entitled for the benefit of cum tax value in the event of demand being confirmed against them. The learned Commissioner shall also take into consideration the aspect of the benefit of cum tax in the event of amount being confirmed against the appellant. Appeal allowed by way of remand. - S.T-69/2007 - Final Order No. A/75735/2016 - Dated:- 3-8-2016 - Shri H.K.Thakur, Member(Technical) and Shri P.K.Choudhary, Member(Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-(Rupees Five Hundred only) under Section 75A of the Finance Act, 1994. 3. The Counsel Shri Pulak Kr.Saha, appearing on behalf of the Appellant, reiterated the grounds of Appeal and also filed a written submission. The Ld. counsel submits that the Appellant organisation has been constituted under the Dock Workers (Regulation of Employment) Act, 1948 and derives the authority and powers from the said Act and not from any authorization given by the port under the Major Port Trust Act, 1963. The Appellant does not require or hold any authorization from the port for discharging duty or performing functions in accordance with the 1948 Act. The Appellant does not owe its existence to or deserves its authority/powers from the 1963 Act and is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as claimed by the department or otherwise as contended by the appellant herein. During the hearing, it was brought to our notice that for the subsequent period i.e. Oct2002 to Oct 2006, the appellant was made to pay a little over ₹ 8.46 crores under the category of port service as insisted by the service tax department which, according to the appellant, was disputed by them. After making the said payment, the appellant has claimed the refund of the said amount before the concerned Asst. Commissioner and on rejection of the claim by the AC, an appeal was filed before the Commissioner (Appeals), who had dismissed the appeal filed by the appellant herein and it is stated that an appeal is pending before this Tribunal. It was furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was reported that divergent practices are being followed regarding classification of services being performed within port/airport area) ............... 1.3........ 1.4 ........... [Emphasis supplied] It is now well-settled legal proposition that extended period will not be invokable when divergent practices are followed. Adjudicating authority will also keep this aspect in mind while deciding the issue in remand proceedings. 6. Without prejudice, the appellant had also contended that they are entitled for the benefit of cum tax value in the event of demand being confirmed against them. The learned Commissioner shall also take into consideration the aspect of the benefit of cum tax in the event of amount bein ..... X X X X Extracts X X X X X X X X Extracts X X X X
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