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<h1>Steamer Agents' Services to Shipping Lines: Taxable Activities and Definitions Clarified in Circular No. 96/7/2007</h1> Taxable services provided by steamer agents to shipping lines include ship husbandry, dispatch, administrative tasks, cargo booking, advertising, and container feeder services. A 'ship' is defined as a sea-going vessel, and a 'shipping line' refers to entities owning or managing ships. A 'steamer agent' is any person performing these services for shipping lines. Circular No. 96/7/2007, dated August 23, 2007, supersedes previous circulars and clarifications on service tax technicalities, including service scope, classification, valuation, and exemptions, effectively withdrawing earlier clarifications on these issues.