Ship Management - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Ship Management (w.e.f. 1-5-2006 ) What is taxable - 65(105)(zzzt) Any service provided to be provided to any person, under a contract or an agreement, by any other person, in relation to ship management service; Who is the receiver of service Any person Who is the provider of service Any person under a contract or an agreement Who is liable to pay service tax Any person who is providing services Meaning of Ship Management Service - 65(96a) '(96a) "ship management service" includes, (i) the supervision of the maintenance, survey and repair of ship; (ii) engagement or providing of crews; (iii) receiving the hire or freight charges on behalf of the owner; (iv) arrangements for loading and unloading; (v) providing for victualling or storing of ship; (vi) negotiating contracts for bunker fuel and lubricating oil; (vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship; (viii) the entry of ship in a protection or indemnity association; (ix) dealing with insurance, salvage and other claims; and (x) arranging of insurance in relation to ship; Comments: 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."