https://www.taxtmi.com/caselaws?id=331468 The Tribunal determined that the service provided by SCI was a composite service of 'Ship Management', not taxable before 1.5.2006. The respondent was granted a refund of the service tax paid for the period pre-1.5.2006, with interest. The majority order upheld this decision, directing the adjudicating authority to disburse the refundable amount. The Member (Judicial) supported the respondent's claim, emphasizing SCI acted as a pure agent, resulting in the dismissal of the Revenue's appeal. en-us Fri, 29 Jul 2016 00:00:00 +0530 Fri, 24 Feb 2017 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331468 The Tribunal determined that the service provided by SCI was a composite service of 'Ship Management', not taxable before 1.5.2006. The respondent was granted a refund of the service tax paid for the period pre-1.5.2006, with interest. The majority order upheld this decision, directing the adjudicating authority to disburse the refundable amount. The Member (Judicial) supported the respondent's claim, emphasizing SCI acted as a pure agent, resulting in the dismissal of the Revenue's appeal. Case-Laws Service Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331468