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    <title>TAXABILITY OF STEAMER AGENT’S SERVICES</title>
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    <description>Service tax is chargeable on services provided by a steamer agent to a shipping line relating to ship&#039;s husbandry, dispatch, administrative work, booking, advertising or canvassing of cargo and container feeder services. Taxable value comprises the agent&#039;s service charges-husbandry fees and agency commissions retained-while reimbursements for expenses incurred on behalf of the shipping line are excluded. Agents contracting directly with shipping lines are liable on retained commissions; intermediaries booking en block through the shipping line&#039;s agent shift liability to that agent.</description>
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