Ship management service: defined taxable service for contracts, with provider liable for service tax on management activities. Service tax applies to contracts for ship management service; the recipient may be any person and the provider any person under a contract, with tax liability on the service provider. The statutory definition covers supervision of maintenance, crew provision, receipt of hire or freight on behalf of owners, loading and unloading arrangements, victualling and storage, negotiating bunker and lubricants contracts, payment of owner-related expenses, entry into protection or indemnity associations, dealing with insurance and salvage claims, and arranging ship insurance. A circular states it supersedes earlier technical clarifications on scope, classification, valuation, export, and exemptions.
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.
Ship management service: defined taxable service for contracts, with provider liable for service tax on management activities.
Service tax applies to contracts for ship management service; the recipient may be any person and the provider any person under a contract, with tax liability on the service provider. The statutory definition covers supervision of maintenance, crew provision, receipt of hire or freight on behalf of owners, loading and unloading arrangements, victualling and storage, negotiating bunker and lubricants contracts, payment of owner-related expenses, entry into protection or indemnity associations, dealing with insurance and salvage claims, and arranging ship insurance. A circular states it supersedes earlier technical clarifications on scope, classification, valuation, export, and exemptions.
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