9911796707
TMI Blog2024 (1) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant-service provider. The Revenue having brought the reply to their enquiry on record, is not able to dislodge the actual understanding between the parties as to the nature of provision of service. The doubts entertained by the Revenue as to the provision of service under the category of manpower recruitment or supply agency service are without any basis. In any case, the Revenue has not controverted the fact that the activity was in relation to the export of goods and would be exempt from payment of Service Tax. Hence, the demand of Service Tax under the above category, raised and confirmed in the Order-in-Original as well as the impugned Order-in-Appeal cannot sustain, for which reason the impugned order deserves to be set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgo handling agency meant for export is not amenable to Service Tax. 3. Per contra, Shri Anoop Singh, Ld. Deputy Commissioner, referred to findings at various paragraphs of the Order-in-Original dated 30.08.2013 to justify the demand proposed and confirmed. 4. After hearing both sides, we find that the dispute relates to the classification of service, the appellant claiming to have provided cargo handling service as against the Revenue s view that the appellant had rendered manpower recruitment or supply agency service . 5.1 During the course of investigation, as could be seen from the documents placed on record, the Revenue having entertained a doubt as regards the nature of the service rendered by the appellant, had recorded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has clarified that he was employed by CCFS as a contractor for cargo handling for loading and unloading of the export cargo relating to export, the relevant portion of which is reproduced below: - I was employed by CCFS as a contractor for cargo handling for loading and unloading of the export cargo relating to export. This arrangement was based on the oral instructions and there is no written agreement or contract to this effect. I have supplied labourers from in and around Tirupur area to CCFS based on their requirement. I received the payments and used it for my contract expenses. I have not charged any Service Tax to CCFS, as I was under the impression that the service provided was exempt from Service Tax, since loading and unloadi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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