TMI Blog2014 (10) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of training and the nature of payment received, etc.- this issue is prima facie not in favor of assessee - stay granted partly. - ST/27805-27809/2013-DB - Misc. Order Nos. 20683-20687/2014 - Dated:- 5-3-2014 - Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J) Shri Kuriyan Thomas, Advocate, for the Appellant. Shri R. Gurunathan, AR, for the Respondent. ORDER Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The training part could not be artificially bifurcated by the department and charged to tax under the category, Commercial Training or Coaching services. The obligation as per the contract is to make available qualified nurses outside India to the recipient of service in the foreign country. The service was effectively rendered only when the appellant made available qualified nurses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of payment received, etc., which can be done at the time of final hearing. At present under the circumstances we consider that appellants should be required to deposit a nominal amount for hearing the appeal which in our opinion would be ₹ 3,00,000/- (rupees three lakhs only). Appellant is directed to deposit this amount on or before 31st March, 2014 and report compliance on 15-4- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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