Liability of service tax on ship crew recruitment services - The ...

Tribunal Rules Ship Crew Recruitment Services as Export, Exempt from Service Tax; Overturns Penalties and Extended Demand.

May 18, 2024

Case Laws Service Tax AT

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 provided by the appellants were classified as export of services, not subject to service tax, and the invocation of the extended period for demand was deemed unjustified. Consequently, the penalties imposed were also invalidated.

View Source

← Previous Next →

Liability of service tax on ship crew recruitment services - The ...

Tribunal Rules Ship Crew Recruitment Services as Export, Exempt from Service Tax; Overturns Penalties and Extended Demand.

May 18, 2024

Case Laws Service Tax AT

You may also like:

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...

The CESTAT allowed the appeal concerning advisory services provided by appellant to JCB UK, determining these constituted export of services under Rule 6A of Service Tax...

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...

The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

Levy of service tax - Export of services or not - amount has been received in Indian Currency - The tribunal concluded that the service provided by the appellant...

The case involved the export of services related to sales promotion of goods in India to recipients outside India. The Appellate Tribunal held that since the appellant...

The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

Ship Management Service versus Manpower Recruitment Agency - Short listing and selection of officer and crew, Issuing engagement/employment contract to officer and crew,...

The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

The case involved classification of services provided by the Appellant to M/s. Jindal Stainless Steel Ltd. as either manpower recruitment or business auxiliary service....

Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies...

CENVAT Credit of Service Tax paid - exempt services or not - the services rendered by the appellant in this case, insofar as the same related to the handling of export...

The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

The appellant provided referral services to foreign universities and received commission for the same. The Tribunal held that the services provided by the appellant fall...

Quick Updates: