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TMI Blog2017 (1) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... not open to the recipient to reclassify the service when the tax has been paid already under a particular category by the provider of service. Neither the appellant nor the officers in the jurisdiction of the appellant have legal sanction to revise classification of service received, even if the said classification is thought to be made incorrectly by the provider of service - the invoices issued by the provider of service indicate that service tax registration under ‘cleaning service’ though the description of service in the body of the invoice is indicated as ‘marble maintenance’ - the classification and categorization of service cannot be changed at the end of the recipient - appeal dismissed - decided against appellant. - ST/56955/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 6(5) of Cenvat Credit Rules, 2004. As such availing credit on such service will not bar them from exemption under Notification 01/2006-ST dated 01.03.2006. He submitted that the nature of service should be based on the terms of contract and the invoice and not based on the heading under which the service provider discharged the service tax to the Department. For the mistake committed by the provider of service, the appellant should not be put to hardship by way of denial of exemption otherwise eligible to them. 3. The Ld. AR submitted that the provider of service is registered with the Department for cleaning services and discharging the service tax in respect of the invoices now under dispute under the category of cleaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he recipient of service is taking credit on such tax paid to the Government and it is not open to the recipient to reclassify the service when the tax has been paid already under a particular category by the provider of service. Neither the appellant nor the officers in the jurisdiction of the appellant have legal sanction to revise classification of service received, even if the said classification is thought to be made incorrectly by the provider of service. The correct course will be to get the classification corrected with valid basis at the source and to get the documents to that effect. We note that the invoices issued by the provider of service indicate that service tax registration under cleaning service though the description of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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