https://www.taxtmi.com/caselaws?id=148495 The Commissioner (Appeals) ruled in favor of the appellants, determining that their activities did not constitute 'cargo handling services' but should be classified under 'manpower recruitment & supply agency service'. The Show Cause Notices (SCNs) were deemed invalid due to inconsistent classification by the department and the extended period of limitation. The appellants were found not liable for Service Tax, interest, or penalties under 'cargo handling services'. Both appeals were allowed, and the orders of the Assistant Commissioner were set aside. en-us Wed, 15 Jul 2009 00:00:00 +0530 Mon, 29 Apr 2013 11:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148495 The Commissioner (Appeals) ruled in favor of the appellants, determining that their activities did not constitute 'cargo handling services' but should be classified under 'manpower recruitment & supply agency service'. The Show Cause Notices (SCNs) were deemed invalid due to inconsistent classification by the department and the extended period of limitation. The appellants were found not liable for Service Tax, interest, or penalties under 'cargo handling services'. Both appeals were allowed, and the orders of the Assistant Commissioner were set aside. Case-Laws Service Tax Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148495