Classification of services - the job performed by the appellant ...

Appellant's Port Services Classified as Cargo Handling, Not Manpower Supply, Disputing Revenue's Allegation at Kandla Port.

September 27, 2023

Case Laws     Service Tax     AT

Classification of services - the job performed by the appellant is loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty etc. at Kandla port to various clients. - the service which the appellant had provided is particularly work at port and not Manpower Recruitment or Supply Agency Service to the client. - the appellant’s service is correctly classifiable under cargo handling service as claimed by the appellant and not under manpower recruitment or supply agency service as alleged by the Revenue. - AT

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