Deployment of staff falls under manpower supply, not cargo handling: CESTAT Allahabad

R S And Brothers Vs Commissioner (CESTAT Allahabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad, adjudicated an appeal challenging confirmation of service tax demand of ₹7,79,168 along with interest and penalties, arising from discrepancies between Form 26AS and ST-3 returns for the period 2014–15 to 2016–17. The demand was raised based on data received from the Income Tax Department and alleged short payment of service tax. The appellant contended that the differential amounts related to “Manpower Recruitment/Supply Agency Services” provided to a corpo...