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2013 (1) TMI 349 - BOMBAY HIGH COURTShip Management Services - Management Consultancy Services - Whether the CESTAT was justified in directing the appellant to deposit for entertaining the appeal against the order - Assessee is engaged in providing ship management services to shipping companies - Show-cause notice was issued on 12th February 2009 - Demand of tax by an order-in-original dated 10th December 2009 – Against order assessee file an appeal before CESTAT for waiver of pre-deposit - In the year 2007 assessee has collected and paid tax from ABG Shipping under the heading 'Manpower Recruitment and Supply Agency Services' – Held that:- From the judgment of the Tribunal in the case of Creative Marine Services (2011 (8) TMI 610 - CESTAT, MUMBAI), it appears that the Revenue was seeking to tax such services under the head 'Management Consultancy Services'. Thus, it is seen that prior to 1st May 2006, there is inconsistency in the stand of the Revenue. Therefore, it would be just and proper in the facts of the present case to hear the appeal on merits without insisting on any pre-deposit. In favour of assessee
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