Custom House Agent - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Custom House Agent (w.e.f. 15.06.1997) What is taxable - 65(105)(h) Any service provided or to be provided to any person, by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods; Who is the receiver of service Upto 15-5-2008 - a Client W.e.f. 16-5-2008 - Any person Who is the provider of service A custom house agent Meaning of Custom House Agent - 65(35) "custom house agent" means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962; As per sub-section (2) of section 146 of the Customs Act, 1962; The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations, may provide for- a) the authority by which a licence may be granted under this section and the period of validity of any such licence; b) the form of the licence and the fees payable therefore; c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in the work as an agent; d) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted; e) the circumstances in which a licence may be suspended or revoked; and f) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be filed." ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." *************************