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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax on agency services requires tax on agency fees and mandates registration, returns, payment and recordkeeping obligations.</h1> Service tax applies to Custom House Agents and Steamer Agents; taxable value is the gross service charges billed for agency/husbandry and related services, while reimbursable expenses and statutory levies incurred on behalf of clients are excluded. Lump sum contracts without break ups require treating a specified portion of the lump sum as service charges for valuation. Subcontracting CHAs are not liable where the main CHA bills the client. Registration, payment, provisional assessment, quarterly returns and refund procedures are prescribed, and only offices that raise bills must register.

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