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TMI Blog2015 (10) TMI 1856X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration towards wages/supply of manpower so supplied in the addition to the service charges for the services rendered during the period of July 2005 to March 2007. After the investigation and statements of the appellants, a show cause notice was issued for demand of service tax under the category of Manpower Recruitment and Supply Agency Services by invoking by extended period of limitation alleging that appellant had mis-declared the value of services to the authorities. Appellant contested the show cause notice on merits as well as on limitation. The adjudicating authority after following due process of law did not agree with the contentions raised by the appellant, confirmed the demand of service tax with interest thereof under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x is to be paid only on service charges. 4. Learned departmental representative on the other hand would submit that on merits the issue is now squarely covered in favor of the Revenue in the case of M/s Safe & Sure Marine Services Pvt. Ltd.-2013-TIOL-1741-CESTAT-Mum. It is his submission that on merits appellants has no case; as regards the limitation, it 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 Saf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. 9. As regards the issue of limitation we do find various correspondence were exchanged between the appellant 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, nothing happened and after a gap of four years show cause notice was issued by the office of DUCEI on 31.01.2008 alleging that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 received under the category of 'pure agents' is exempt from service tax. Though the appellant has not stated in the said returns that these receipts are towards reimbursement of wages, no mis-declaration with an intent to evade payment of service tax can be alleged against the appellant. If there was any intent to evade service tax, they need not have shown the amounts received under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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