9911796707
TMI Blog2011 (8) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ecruitment Agency' in 1997 and were paying service tax and filing service tax returns till July 2001. On 06.02.1998, the appellant had filed a request for cancellation of their registration, which was denied by the department. A show-cause notice was issued in 2004 on the ground that the appellant had entered into an agreement on 01.04.2003 for providing the service of recruitment and supply of officers and crew etc. on board ship owned by M/s. Great Eastern Shipping Co. Ltd. The show-cause notice alleged that the appellant was rendering Management Consultant's Service. As the appellant has not registered themselves under the Management Consultant's Service, it was proposed that service tax is chargeable on the gross value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/98-ST dated 13.10.1998, while paying service tax, the appellant is not required to include reimbursable expenses in the taxable services. As the appellant has already paid service tax under the category of Manpower Recruitment Services, the appellant cannot be asked to pay service tax twice on the same activity. He further submitted that the activity undertaken by the appellant is more appropriately covered under Ship Management Services which came into service tax net with effect from 01.05.2006. Therefore, the appellant was not liable to pay service tax at all till 30.04.2006 neither under Management Consultants Service nor under Manpower Recruitment Services. He further submitted that in the appellant's own case for the subsequent per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crew c) Arrange pre-joining medical examination d) Prepare and affect crew change's rule e) Arrange joining and leaving repatriation of officers and crew f) Maintain pay roll and effect payment of officer and crew g) Deduction of Income Tax and filing of returns h) Providing shore supervisor i) Submit to company crew list, crew change schedules and work cycles of officers and crew etc. In addition to that, the appellant is under obligation to provide services include selection and recruitment of competent officers and crews who have the requisite qualification as per their agreement. The services to be provided by the appellant to their clients are in specific nature of 'Ship Management Services' which has come into force with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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