2011 (10) TMI 453

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.... Shri Sonal Bajaj, SDR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. -  The appellant's activity is lifting of food grains from the purchase centres to the place of storage for Punjab State Grain Procurement. The department was of the view that the appellant's activity is taxable as manpower recruitment/supply agency service taxable under Section 65(105)(k) readwith Se....

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....ppeal dated 27-10-2010 dismissed their appeal. 1.1 The Commissioner (Appeals) while dismissing the appeal had, however, held that from the perusal of the copies of the appellant's contract with M/s. Punjab Grain Procurement, he holds that the service provided by them more appropriately falls under the category of "Cargo Handling Service" and that it does not fall under the category of manp....

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....as been held to be a Cargo Handling Service, since the same is for handling of agricultural produce, the same would be eligible for full exemption under Notification No. 10/2002-S.T., dated 1-8-2002, which exempts from service tax, the taxable service provided to any person by a Cargo Handling Service in relation to agricultural produce or the goods intended to be stored in a cold storage, that si....

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....he category of manpower supply, but falls under the category of Cargo Handling Service. However, having given this finding, he has not discussed as to how service tax would still be chargeable in view of Notification No. 10/2002-S.T. which exempts from service tax, the taxable service provided to any person by a Cargo Handling Agency in relation to agricultural produce. There is no dispute about t....