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          Service Tax

          Steamer Agent

          Taxable Services - As appliable on or before 30-6-2012

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          Steamer agent services taxable: definitions and scope clarified, affecting providers and shipping lines' service tax obligations. Taxability covers services by a steamer agent to a shipping line relating to ship husbandry or dispatch, related administrative work, booking, advertising or canvassing of cargo, and container feeder services, with statutory definitions of ship, shipping line and steamer agent specifying provider and recipient roles.
                            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.

                                  Steamer agent services taxable: definitions and scope clarified, affecting providers and shipping lines' service tax obligations.

                                  Taxability covers services by a steamer agent to a shipping line relating to ship husbandry or dispatch, related administrative work, booking, advertising or canvassing of cargo, and container feeder services, with statutory definitions of ship, shipping line and steamer agent specifying provider and recipient roles.


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