based services, provision of services relating to immovable
property, provision of services relating to events, services provided at more
than one location, services where provider ... BIMCO). The BIMCO agreement provides for
various management services such as technical management, commercial
management, crew management and crew insurance etc., for which the
parties
appellants were rendering the
services of ship management, commercial management, technical
management and crew management services to vessel owners and are
2
ST/85072/2016 ... such as Technical Management,
Commercial Management, Crew Management and Crew Insurance. For the
management services provided by the appellants, they received management
fees and discharged
into a ship management agreement with M/s
Essar Shipping and Logstics Ltd. (for short, „ESLL‟) for providing ship and crew management
services in respect ... into a ship management „agreement‟ with ESLL,
Cyprus. As per the „agreement‟ the assessee was to provide ship and crew management
services to ESLL, Cyprus
been rendering manpower supply services to various shipping companies such as M/s ABG Shipping, M/s Pranik Shipping, M/s South India Corporation Agency ... classification of supply of seafarers to ships, whether under Manpower recruitment or supply services or Ship management services during the period November 05 to December
technical management services and crew
management services for ESS Pte. ESM Pte in turn, sub-
contracts such technical management services and crew
management services ... BHAS
Payroll services
Technical Technical Technical
Management Management Management Procurement Related
Service Appellant
Ship Management Ship Management
Vessel ESS Pte Agreement (dated ESM
Agreement (multiple
technical
management services and crew management services for ESS
Pte. ESM Pte in turn, sub-contracts such technical
management services and crew management services ... Appellant
Payroll services
Technical Technical Technical
Management Management Management Procurement Related
Service NKPS
Ship Management Ship Management
Vessel ESS Pte Agreement (dated ESM
Agreement (multiple
technical management services and crew management
services for ESS Pte. ESM Pte in turn, sub-contracts such
technical management services and crew management
services ... BHAS
Payroll services
Technical Technical Technical
Management Management Management Procurement Related
Service NKPS
Ship Management Ship Management
Vessel ESS Pte Agreement (dated ESM
Agreement (multiple
Global Radiance Ship Management Pte Ltd vs Kroll Trustee Services Ltd. And Anr on 19 July, 2024
Author: N. J. Jamadar
Bench: N. J. Jamadar ... services including ship management, off shore management
and manpower management etc. The applicant had arranged
for supplies to be made and services to be rendered
providing services in relation to Port. The Appellants operate Port and its services encompass entire arrangement of activities right from the berthing of ships ... CHAs, Surveyors, Transporters etc. The Appellants provide the various taxable services as output services as under:-
(a) Port Service
(b) Other port service
(c) Storage
sale of the ship in question : (2) Charter party between M/s. Jal Doot Shipping Pvt. Ltd., the owners of the ship and the assessed ... terms stated therein; (4) Management Agreement between the assessed (described as owners) and Jal Doot Shipping Management Services (Proprietor M/s. Jal Doot Shipping Management
