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Seafarer’s recruitment service provider is not an intermediary
Case Law Details
- Case Name
- Anglo Eastern Maritime Services Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Anglo Eastern Maritime Services Pvt. Ltd. Vs Commissioner of CGST (CESTAT Mumbai)
CESTAT held that Seafarer’s recruitment service provider, who processes the entire selection, medical test, insurance, transportation, training etc. to the overseas client and received convertible foreign exchange, is not an intermediary.
FULL TEXT OF THE CESTAT MUMBAI ORDER
Rejection of refund claim made as per provisions of Notification No. 27/2012-CE(NT) dated 18.06.2012 of CENVAT credit by the exporter of service on the ground that exporter is an intermediary and place of provision of servi...
