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TMI Blog2013 (8) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... this service also was specified in clause (iii) of Taxation of service (provided from India and Received in India) Rules, 2006 where liability was based on the place of residence of the recipient of service and not based on the place of performance of service – 1.3crores were ordered to be submitted as pre-deposit – on such submission rest of the duty to be waived – Decided against assesse. - ST/584-587/12 - - - Dated:- 5-6-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri V.S. Manoj, Advocate For the Respondent: Shri K.S.V.V. Prasad, JC (AR) ORDER Per Mathew John; 1. We are deciding four stay applications filed by the applicant in four appeals together because they are all on identical issue and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toRs.4.73crores can be split into two categories namely (i) Rs. 3.09 crores under Ship Management Service and (ii) Rs.164 crores under Business Auxiliary Service and he wanted to make submissions separately for each of these components. 4. In the case of Ship Management Service, the advocate submits that remittances made by them to their agents abroad related to salaries which were to be paid to the crew who was working on board the ships of the applicant and also towards expenses, like that needed towards their food, medical and travel expenses etc. incurred by them. His contention is that payment has been only routed through their agents abroad and these payment are actually payments made by the appellant to their employees or incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es at section 65 (96a) of Finance Act 1994 reads as under: ship management service includes, (i) the supervision of the maintenance, survey and repair of ship; (ii) engagement or providing of crews; (iii) receiving the hire or freight charges on behalf of the owner; (iv) arrangements for loading and unloading; (v) providing for victualling or storing of ship; (vi) negotiating contracts for bunker fuel and lubricating oil; (vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship; (viii) the entry of ship in a protection or indemnity association; (ix) dealing with insurance, salvage and other claims; and (x) arranging of insurance in relation to ship; 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de to applicant s own staff and did not demonstrate evidence to prove this contention. The definition as given in Ship Management Service would cover arrangements of crew, victualling (meaning providing food for human consumption) and supporting of such crew if done by any person located abroad and this service is covered by clause (iii) of Rule 3 of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006. For this category of service, the service becomes taxable once the recipient is located in India and provider is located outside India. Primafacie these conditions are satisfied in the instant case. 12. In the case of canvassing of cargo for space also, we are of the primafacie view that service provided is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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