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2012 (4) TMI 56 - AT - Service TaxApplication for stay - Demand - Suppression of facts - The department was of the view that the service undertaken by the appellants is liable to be taxed under the category of "Manpower Recruitment or Supply Agency Service" for the period prior to 01.05.2006 and under the category of "Ship Management Services" w.e.f 01.05.2006 - Board's Circular no. 334/1/2008-TRU dated 29.02.2008 - As per the agreement entered into by the appellant with their customers, it is seen that the appellant has to arrange for Master, officers and crew on-board the vessels as required under the Merchant Shipping Act, 1958 and any other International Maritime Act and as per manning standards - The very fact that the appellants have collected the Service Tax from their customers such as M/s ABG Shipping Co. and M/s Pranik Shipping without remitting the same to the exchequer clearly shows that they were fully aware of their service tax liability CBE & C in their letter dated 29.02.2008 has clarified that introduction of a later entry under the Service Tax does not ipso facto mean that the said activity was not covered under the previous entry though they were specifically included under the definition of taxable services - the appellant has not made out any prima facie case for grant of complete waiver of pre-deposit. Inasmuch as the appellant has collected the amount of service tax form some of their clients, the balance of convenience lies in favour of the Revenue by way of direction to deposit Rs. 85 Lakhs
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