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of <h1>Custom House Agent Services Taxable Since 1997: Licensing, Qualifications, and Regulatory Framework Explained Under Customs Act, 1962.</h1> The taxable services provided by a custom house agent as per the regulations effective from June 15, 1997, under the Customs Act, 1962. It specifies that any service related to the entry or departure of conveyances or the import/export of goods is taxable. Initially, the service receiver was a client until May 15, 2008, after which it expanded to any person. The document also details the licensing and regulatory framework for custom house agents, including qualifications, fees, and conditions for license suspension or revocation. A circular dated August 23, 2007, supersedes previous clarifications on service tax technical issues.
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