2016 (12) TMI 999

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e meaning of Section 5A of the Dock Workers (Regulation of Employment) Act, 1948 and was constituted as such for regulating the employment of dock workers at the Calcutta Port. The said Act mandates for making provision by a scheme for registration of dock workers at the Calcutta Port. The Appellant ensures adequate supply and proper utilization of dock labour. The Appellant does not undertake any service in relation to vessel or goods and is not authorized by 'port' to render 'port service'. The period involved is 16.07.2001 to September, 2002. A Show Cause Notice was issued for recovery of Service Tax amounting to Rs. 1,31,15,246/-(Rupees One Crore Thirty One Lakhs Fifteen Thousand Two Hundred and Forty Six only) along with interest and f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... extended period of limitation is not invocable. In support of his contention he relied upon the following decisions on limitation:- a) Dolphine Detective Agency v. CCE Belgaum [2006 (4) STR 25 (Tri.-Bang.] b) Excel India Private Ltd. v. CST Bangalore [2006 (4) STR 576 (Tri.-Bang.] 3.2  On merit, the Ld. counsel relied upon the decision of Tribunal in the case of Shreeji Shipping vs. Commr. of Central Excise & Service Tax, Rajkot [2014 (36) STR 569 (Tri.-Ahmd.)]. 4.  Shri S.S.Chatterjee, Supdt.(AR) appearing on behalf of the Revenue relied upon the case law of Commissioner vs. Adani Enterprises Ltd. [2014 (35) STR 741(Guj.)] and strongly argued that law laid down by jurisdictional Gujarat High Court was not brought to the noti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tivity cannot be taxed under different services for different periods unless sanctioned by the statute. From the records, we find that there is no carving out of one entry from the other. We have also perused the SCN dt. 9.5.2008 and we agree with the contention of the appellant that the demand has been made for the same activity under the category of "Manpower Recruitment or Supply Agency" during subsequent period. Accordingly, we remand the matter to the adjudicating authority for a fresh decision on the aspect of classification and while deciding the issue, the Commissioner should pass an order after taking into account of the facts and circumstances and afford a reasonable opportunity to the appellant.  While deciding the appeal, t....