Service tax on Custom House Agents and Steamer Agents: gross billed service charges taxed; reimbursed expenses excluded. Service tax applies to services by Custom House Agents and Steamer Agents from 15 June 1997. Taxable value equals the gross service charges billed to the client or principal; reimbursed statutory levies and other expenses paid on behalf of the client are excluded. Lump sum turnkey charges without break up are to be valued at 15% of the lump sum for taxable service. Only billing offices must register; subcontracting CHAs are not separately taxable on inter CHA bills. Procedural obligations include registration, monthly deposit, quarterly returns, interest on delayed payments and specified penalties.