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2015 (10) TMI 1856 - CESTAT MUMBAI

2015 (10) TMI 1856 - CESTAT MUMBAI - TMI - Liability of Service Tax on recruitment of manpower and supply services extended period of limitation - Held That:- Services of supply various personnel to shipping companies are taxable under Manpower Recruitment and Supply Agency Services - Extended period of limitation cannot be invoked since the information was available with the department well in advance - Further, appellant could have entertained a bona-fide belief that they are acting as a pur .....

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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 consideration towards wages/supply of manpower so supplied in the addition to the service charges for the servi .....

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cess of law did not agree with the contentions raised by the appellant, confirmed the demand of service tax with interest thereof under the category of Manpower Recruitment and Supply Agency Services and also imposed penalties under section 76, 77 and 78 of the Finance Act 1994. 3. Learned consultant appearing on behalf of the appellant submits that services rendered by the appellant will not fall under Manpower Recruitment Services and is correctly classifiable under Ship Management Services wh .....

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04 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 re .....

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is his submission that the appellant has not declared correct gross value received by appellant from Shipping Corporation of India. He would draw our attention to the findings recorded by the adjudicating authority. He would submit that appellant had not given any regarding the emoluments of the personnel supplied by them. He would rely upon the judgment of the Tribunal in the case of Safe & Sure Marine Services P. Ltd. where in extended period invoked is also held in favor of the Revenue. .....

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lowances to all the personal supplied to various shipping corporation have to be paid as per the minimum wages prescribed by National Marine 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 Indi .....

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ppellant and authorities bellow. One of the letter is dated 30 June, 2004 wherein the Superintendent of Central Excise and Service Tax, has asked the assure to the furnish copies of various documents for the year 2002-03 including contract/agreement, copies of balance sheet and office copies of invoices and detailed write up regarding the activities/nature of work carried out by the appellant; in response appellant gave all the files by letter dated 15/03/2004. We also find that the subsequently .....

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the appellant has been informing the departmental authorities that the amount which has been received by them from Shipping Corporation of India was actually the wages, salaries and allowances payable to the various staff supplied by them, which they have done so and have received only an amount as service charges, on which undisputedly service tax liability stands discharged. In our view, appellant could have entertained a bona-fide belief that they are acting as a pure agent while transmitting .....

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f the demand is time-barred and whether there has been any suppression of facts on the part of the Respondent. The Respondent's claim is that they have indicated in the 5T3 Returns, the amounts received towards seafarer's wages as "Amount received as pure agent" under column F(l)(c)(iii) and copies of the same has been annexed to the cross objection papers. From these returns for the period October 06 to March 09, it is seen that the Respondent has claimed that certain amounts .....

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