https://www.taxtmi.com/caselaws?id=449812 CESTAT Kolkata ruled on service classification dispute between port services and manpower recruitment services. The appellant provided services to stevedores during 2002-2010. Revenue demanded tax under port services (extended from July 2010) and manpower recruitment services using extended limitation. CESTAT held appellant's activities don't fall under port services for pre-2010 period, citing SC precedent. Extended limitation period invalid due to Revenue's dual classification approach. Demand under manpower recruitment services unsustainable as proper classification is port services. Service tax collected from recipients during 2002-2006 directed to Consumer Welfare Fund to prevent unjust enrichment. Appeal partially allowed; refund claim dismissed. en-us Wed, 24 Jan 2024 00:00:00 +0530 Tue, 20 Feb 2024 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449812 CESTAT Kolkata ruled on service classification dispute between port services and manpower recruitment services. The appellant provided services to stevedores during 2002-2010. Revenue demanded tax under port services (extended from July 2010) and manpower recruitment services using extended limitation. CESTAT held appellant's activities don't fall under port services for pre-2010 period, citing SC precedent. Extended limitation period invalid due to Revenue's dual classification approach. Demand under manpower recruitment services unsustainable as proper classification is port services. Service tax collected from recipients during 2002-2006 directed to Consumer Welfare Fund to prevent unjust enrichment. Appeal partially allowed; refund claim dismissed. Case-Laws Service Tax Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449812