9911796707
TMI Blog2011 (8) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... orce on 01.05.06.Thus during the impugned order appellant not covered under Management Consultant's Service hence, demand of service tax is not sustainable. X X X X Extracts X X X X X X X X Extracts X X X X ..... ces and, in fact, the appellant is providing the said services and not the Management Consultants Services. The appellant is registered with the Service Tax department under the category of Manpower Recruitment Services with effect from 7.7.1997 and paying service tax accordingly. Although the Management Consultants Service came into service tax net with effect from 16.10.1998 but never the appellant was asked to pay service tax under the Management Consultants Services. He further submitted that as per CBEC Circular No. B.43/5/97-TRU dated 02.07.1997 and Trade Notices No. 7/97-ST dated 04.07.1997 and 7/98-ST dated 13.10.1998, while paying service tax, the appellant is not required to include reimbursable expenses in the taxable services. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly classified the services of the appellant under Management Consultants Services and, therefore, the appellant is liable to pay service tax on the gross value of the service as taxable services rendered by them. 5. Heard both the sides. 6. On careful consideration of the submissions made by both the sides and on going through the agreement, we find that the appellant has undertaken the following activities:- a) Short listing and selection of officer and crew as per safe manning scale requirement with requisite adequate qualifications etc. b) Issuing engagement/employment contract to officer and crew c) Arrange pre-joining medical examination d) Prepare and affect crew change's rule e) Arrange joining and leaving repatriation of off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of new entry and inclusion of certain services in that entry would presuppose that there was no earlier entry covering such services. Therefore, prior to introduction of particular entry the services rendered by the appellant was not taxable. Creation of new entry is not by way of amending the earlier entry. It is not a carve out of the earlier entry. Therefore, the services rendered by the appellant cannot be brought to tax under that entry.' Although the show-cause notice for subsequent period has been dropped by holding that the activity undertaken by the appellant does not cover under the Management Consultants Service on merits, the activities of the appellant are specifically covered under 'Ship Management Service' which came into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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