TMI Blog2015 (10) TMI 1856X X X X Extracts X X X X X X X X Extracts X X X X ..... od July 2005 to March 2007 is hit by limitation except for the period which is within limitation - Decided partially in favour of Appellant. - APPEAL No.ST/385/10-Mum - - - Dated:- 2-9-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the petitioner : Shri J.S. Sanghvi, Consultant For the Respondent : Shri Devendra Nagvenkar Additional Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Original No. 05/STC/BR/10-11 dated 06-05-2010. 2. The relevant facts that arises for consideration are the appellants are engaged in supplying Manpower to various shipping companies such as Shipping Corporation of India and are in receipt an amount as con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is his submission that the entire show cause notice is hit by limitation as during the period from 15.3.2004 towards they were in correspondence with the department on the issue and show cause notice is issued on 31.1.2008. He would draw our attention to paragraph no. 10 of the show cause notice and submit that it alleges that appellant had not declared the value of the salaries, wages and allowances on the demand. He would submit that the appellant has received the amount of salaries, wages and allowances as per the provisions of National Ship Seafarers Union and paid the same to the manpower as required under the provisions of said rules. He submits that the judgment set aside on limitation as they were under bona-fide belief that ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arine Board of (India) wage agreements in respect of all the staff who are working on various ships. It is also undisputed that the appellant is discharging the services tax liability on the amount received as service charges from the Shipping Corporation of India and that he remits the salary and wages of individuals as received from Shipping Corporation of India, to individuals. 8. On merits, we find that the learned departmental representative was correct in stating that the issue is now settled against the appellant assessee in as much with the services of supply various personnel to shipping companies are taxable under Manpower Recruitment and Supply Agency Services, during the material period. On merits, we reject the appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. In our view, appellant could have entertained a bona-fide belief that they are acting as a pure agent while transmitting the amount of salaries, wages and allowances Shipping Corporation of India to the staff supplied by them. We find that this bench in the case of Jubilant Enpro Pvt. Ltd. had an occasion to consider an identical issue and vide final order no. A/419-420/13/CSTB/C-I dated 08 March 2013, while holding against on the appellant on merits, on limitation held in favor of the appellant therein. The findings in paragraph no. 5.10 are reproduced. 5.10 The next issue for consideration is whether any part of the demand is time-barred and whether there has been any suppression of facts on the part of the Respondent. The Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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