2016 (12) TMI 797

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....t Per Ashok K Arya: The Revenue is in appeal against the order in appeal no. 25/BPL/2010 dated 17.03.2010 whereunder the demand of service tax of Rs. 4,56,815/- on the ground that the service rendered by the appellant are not classified under cargo handling services, has been dropped. 2. Revenue has been represented by Shri Ranjan Khanna, DR and none appeared for the respondent namely M/s. Akas....

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....ned order by the Commissioner (A): "The appellant has taken registration on 18.08.2005 under the category of Man power supply agency's services. Since then the appellant is discharging service tax liability under the said service and filing ST-3 returns. The demand is to the effect that for the period 01.08.2004 to 15.06.2005 i.e. prior to 16.06.2005 the appellant were covered under the category ....

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.... classifiable under cargo handling before 16.6.2005 and under man power recruitment from 16.06.2005. In the matter of K K Appachan Vs. CCE Palakkad 2007 (7) STR 230 (Tri-Bang.) the Tribunal has held that once the department accepts the fact that the appellant's case falls under the category of "manpower recruitment agency" and collects service tax under the category, they cannot say that during an....