Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Ship Management Service versus Manpower Recruitment Agency - ...


Ship and Crew Management Services Subject to Service Tax from May 1, 2006, Says Court in Recent Ruling.

February 9, 2012

Case Laws     Service Tax     AT

Ship Management Service versus Manpower Recruitment Agency - Short listing and selection of officer and crew, Issuing engagement/employment contract to officer and crew, Prepare and affect crew change's rule, Providing shore supervisor. These services specifically fall under 'Ship Management Services' which came into force on 01.05.06.... - AT

View Source

 


 

You may also like:

  1. Levy of service tax on reimbursement amounts based on Rule 5(1) of the Service Tax (Determination of Value) Rules, 2006, and whether the reimbursement amount can be...

  2. Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67...

  3. CESTAT ruled that reimbursable expenses received by service providers alongside service fees are not subject to service tax, following SC's precedent in Intercontinental...

  4. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  5. CESTAT allowed appeal concerning service tax on payments made by appellant to overseas logistics agents. Tribunal held that pre-April 2006 demand of Rs. 11,97,047 was...

  6. Cargo handling service or manpower supply service was the central issue. The demand raised for service tax on 'cargo handling service' was held unsustainable as the...

  7. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  8. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  9. The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

  10. Liability of service tax on ship crew recruitment services - The Tribunal set aside the impugned order, allowing the appeal in favor of the appellants. The services...

  11. CESTAT determined reimbursed expenses received by a Customs House Agent (CHA) from clients are not includible in the taxable value for service tax assessment. Following...

  12. Highlights of Amendments in Service Tax (Determination of Value) Rules, 2006 - Article

  13. Import of services - RCM - Business auxiliary services (BAS) / Business support service (BSS) - The tribunal noted that these services were performed entirely outside...

  14. Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements...

  15. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

 

Quick Updates:Latest Updates