https://www.taxtmi.com/caselaws?id=148609 The Commissioner determined that the appellant's activities constituted 'manpower supply agency service' rather than 'Cargo Handling Service'. The appellant's work of filling and stacking sugar bags was considered ancillary to mechanized work and did not involve handling cargo as per the defined criteria. As a result, the appellant was not liable to pay Service tax before 16-6-2005. The Commissioner's decision favored the appellant, setting aside the lower authority's order due to the classification of services and rendered the time-bar aspect irrelevant. en-us Mon, 19 Oct 2009 00:00:00 +0530 Wed, 01 May 2013 10:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148609 The Commissioner determined that the appellant's activities constituted 'manpower supply agency service' rather than 'Cargo Handling Service'. The appellant's work of filling and stacking sugar bags was considered ancillary to mechanized work and did not involve handling cargo as per the defined criteria. As a result, the appellant was not liable to pay Service tax before 16-6-2005. The Commissioner's decision favored the appellant, setting aside the lower authority's order due to the classification of services and rendered the time-bar aspect irrelevant. Case-Laws Service Tax Mon, 19 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148609