Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 769 - AT - Service TaxManpower recruitment and supply service and commercial training and coaching service - Held that:- Appellants get the payment made for the training element involved while sending the nurses abroad only, if the nurses join the hospital in America and passes the test that is conducted there successfully. In the event of nurses not proceeding abroad or in the event of their failing the test, the appellants do not get any payment for the same. In such an event the nurses are sent back. The demand has been made in respect of remuneration received from abroad for sending nurses after training on the ground that it amounts to manpower recruitment and supply service and the benefit of treatment of service as export of service has been denied. Prima facie in our opinion, the service amounts to export of service since remuneration was received in convertible foreign currency, service is utilized outside India and it can be definitely said that it was partly performed in India and partly performed abroad. Therefore, we find that the appellant’s claim that they are not be liable to pay has some validity. However, as regards the demand of service tax on commercial training or coaching services, in respect of nurses who do not go or who come back without passing the test, the appellants may not have a case. - In any case this aspect needs more detailed consideration and consideration of agreement vis-a-vis the definition of service, nature of training and the nature of payment received, etc.- this issue is prima facie not in favor of assessee - stay granted partly.
|