Cargo handling service or manpower supply service was the central issue. The demand raised for service...

Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the appellant merely supplied manpower for loading cement, not classifiable as 'cargo handling service' based on Tribunal's earlier decision. The demand for service tax on 'construction service' was also held unsustainable as the adjudicating authority failed to specify the taxable category. Consequently, interest and penalties u/ss 77(1)(a), 77(1)(b), 77(1)(c) of Finance Act, 1994 and Rule 7C of Service Tax Rules, 1994 for non-registration and non-filing of returns were set aside. The Tribunal allowed the appeal, setting aside the impugned order. .....

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