Service Tax — Imposition of

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....ing; (ii) a custom house agent to a client in relation to the entry or departure of conveyances or the import or export of goods; (iii) a steamer agent to a shipping line in relation to a ship's husbandry or despatch or administrative work related thereto as well as the booking, advertising or canvassing of cargo including container feeder services; (iv) a clearing and forward....

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....to the customer in relation to such use as well as services, if any rendered as a caterer; this also includes the hiring of banquet halls, marriage halls, invitation halls, etc. including in hotels on the occasion of weddings, business or social functions; (x)(a) a tour operator to any person in relation to a tour; (x)(b) a rent a cab operator scheme in relation to the renting of a c....

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....rer, the value of the taxable service shall be the gross amount charged from the client, which shall include the charges for supply of food, edible preparations, alcoholic and non-alcoholic beverages, crockery and similar articles and accoutrements. It may be noted that in-flight caterers are also included in the definition of outdoor caterers. 1.5 In the case of the services rendered by a p....