https://www.taxtmi.com/forum/issue?id=4504 Whether service tax on crew and master supplied under a manning contract is subject to the reverse charge mechanism turns on classification: if the services constitute Ship Management Service with comprehensive vessel management duties they are treated as ship management, but if they are essentially provision of personnel they will be Manpower Supply, making the service recipient liable under reverse charge; the determinative factor is the contractually defined scope of work and actual services performed. en-us Sat, 11 Aug 2012 11:18:56 +0530 Thu, 23 Jan 2025 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4504 Whether service tax on crew and master supplied under a manning contract is subject to the reverse charge mechanism turns on classification: if the services constitute Ship Management Service with comprehensive vessel management duties they are treated as ship management, but if they are essentially provision of personnel they will be Manpower Supply, making the service recipient liable under reverse charge; the determinative factor is the contractually defined scope of work and actual services performed. Discussion-Forum Service Tax Sat, 11 Aug 2012 11:18:56 +0530 https://www.taxtmi.com/forum/issue?id=4504