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of <h1>5% Service Tax on Custom House and Steamer Agents from June 15, 1997: Key Rules and Procedures Explained.</h1> The circular outlines the imposition of a 5% service tax on services provided by Custom House Agents (CHA) and Steamer Agents, effective from June 15, 1997. It details the taxable services, including those related to import/export goods and ship husbandry, and clarifies that service tax is computed on gross service charges, excluding reimbursable expenses. The document specifies registration requirements, payment procedures, and the process for filing returns. It also addresses scenarios like subcontracting, discounts, and turnkey projects, providing guidelines on tax computation and refund claims. Administrative and appellate procedures are also briefly mentioned.
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