Service tax liability extension: custom house and steamer agents treated as service providers when they raise bills. The amendment to the Service Tax Rules inserts sub-clauses treating an agent who raises the bill as the service provider: specifically, a custom house agent who bills clients for services rendered and a steamer agent who bills a shipping line for services rendered, thereby clarifying identification of the taxable person in such agency services.
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.
Service tax liability extension: custom house and steamer agents treated as service providers when they raise bills.
The amendment to the Service Tax Rules inserts sub-clauses treating an agent who raises the bill as the service provider: specifically, a custom house agent who bills clients for services rendered and a steamer agent who bills a shipping line for services rendered, thereby clarifying identification of the taxable person in such agency services.
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