Export cargo loading and unloading treated as cargo handling, defeating manpower recruitment or supply agency service demand.

The activity was treated as loading and unloading of export cargo, not manpower recruitment or supply agency service. The service recipient's replies and the appellant's statement consistently indicated that the engagement related to export cargo handling, and the Revenue did not dislodge that factual position. On that basis, the demand raised under manpower recruitment or supply agency service was found unsupported and not sustainable.

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Issues: Whether the appellant rendered manpower recruitment or supply agency service, or cargo handling service for export cargo, and whether the resulting service tax demand could be sustained.

Analysis: The service recipient's replies and the appellant's statement consistently showed that the engagement was for loading and unloading of export cargo. The Revenue did not dislodge this factual position. The activity was found to be in relation to export cargo, and the demand raised under manpower recruitment or supply agency service was therefore unsupported.

Conclusion: The demand of service tax under manpower recruitment or supply agency service was not sustainable, and the appeal was allowed.

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