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of <h1>Clarification on Service Tax for Customs House Agents: Exclude Statutory Levies, Reimbursable Charges Without Markup. Effective April 19, 2006.</h1> The circular addresses service tax valuation issues related to Customs House Agents (CHA) services, which have been taxable since June 1997. It clarifies that service tax should be charged only on service charges, excluding statutory levies and reimbursable charges, unless they include a markup. The conditions under which charges can be excluded from taxable value, such as when services are additional to CHA services, authorized by the customer, and reimbursed on an actual basis. It emphasizes maintaining proper documentation and invoicing practices. The guidelines apply from April 19, 2006, and aim to resolve disputes and bring clarity to CHA service tax assessments.
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