https://www.taxtmi.com/caselaws?id=3844 Supply of manpower for packing, loading and unloading cement bags was treated as manpower assistance rather than cargo handling service because the workers only assisted the process and did not control the cargo handling operation. On that classification dispute, the demand failed. Since the issue was one of legal interpretation of service classification, the extended period of limitation, interest and penalties were also not sustainable. The impugned demand was therefore set aside, granting the assessee consequential relief. en-us Thu, 03 Jan 2008 00:00:00 +0530 Tue, 06 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3844 Supply of manpower for packing, loading and unloading cement bags was treated as manpower assistance rather than cargo handling service because the workers only assisted the process and did not control the cargo handling operation. On that classification dispute, the demand failed. Since the issue was one of legal interpretation of service classification, the extended period of limitation, interest and penalties were also not sustainable. The impugned demand was therefore set aside, granting the assessee consequential relief. Case-Laws Service Tax Thu, 03 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3844