2026-VIL-313-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification of taxable service - Whether the services of deployment of Ex-Railway staff for rack movement provided by the appellant should be classified as 'Cargo Handling Services' or 'Manpower Recruitment/Supply Agency Services' – HELD - The definition of 'Cargo Handling Service' requires the activity to involve a cargo, transportation from a freight terminal, and the service to be provided by a specialized agency. In the present case, the appellant was awarded a contract for "Deployment of Ex-Railway Staff for Rake Movement" and was required to deploy adequate personnel to carry out the job smoothly. The services provided by the appellant would appropriately be classified under 'Manpower Recruitment/Supply Agency Services' based on the clear and specific nature of the work order - The services provided by the appellant should be classified as 'Manpower Recruitment/Supply Agency Services' and not 'Cargo Handling Services' - The impugned order is set aside and the appeal is allowed - Demand based on difference in Form 26AS and ST-3 returns – HELD - Revenue cannot raise demand on the basis of such difference without establishing that the entire amount received by the Appellant as reflected in the said returns and Form 26AS being consideration for services provided and without examining whether the difference was because of any exemption or abatement - For arriving at amount of service tax not paid or not levied arriving at correct value of taxable service which has not suffered service tax needs to be determined as the first step. Further, there are services where entire or part of service tax is to be paid by service recipient. In addition, mega exemption Notification No. 25/2012-ST dated 20.06.2012 has provided exemption to various activities from the levy of service tax. Therefore, unless the data is examined with reference to all the above stated aspects, no one can come to a conclusion about the exact value which has not suffered service tax. Such exercise has not been undertaken in the present case.
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