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

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