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    <title>Appellant&#039;s Port Services Classified as Cargo Handling, Not Manpower Supply, Disputing Revenue&#039;s Allegation at Kandla Port.</title>
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    <description>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</description>
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