https://www.taxtmi.com/caselaws?id=448621 The activity was treated as loading and unloading of export cargo, not manpower recruitment or supply agency service. The service recipient's replies and the appellant's statement consistently indicated that the engagement related to export cargo handling, and the Revenue did not dislodge that factual position. On that basis, the demand raised under manpower recruitment or supply agency service was found unsupported and not sustainable. en-us Wed, 24 Jan 2024 00:00:00 +0530 Thu, 25 Jan 2024 08:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448621 The activity was treated as loading and unloading of export cargo, not manpower recruitment or supply agency service. The service recipient's replies and the appellant's statement consistently indicated that the engagement related to export cargo handling, and the Revenue did not dislodge that factual position. On that basis, the demand raised under manpower recruitment or supply agency service was found unsupported and not sustainable. Case-Laws Service Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448621