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

Steamer Agent (w.e.f. 15.6.1997) What is taxable - 65(105)(i) Any service provided or to be provided to a shipping line, by a steamer agent in relation to a ship's husbandry or dispatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder services; Who is the receiver of service A shipping line Who is the provider of service A steamer agent Meaning of Ship - 65(96) "ship" means a sea-going vessel and includes a sailing vessel; Meaning of Shipping Line - 65(97) "shipping line" means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping; Meaning of Steamer Agent - 65(100) "steamer agent" means any person who undertakes, either directly or indirectly, (i) to perform any service in connection with the ship's husbandry or dispatch including the rendering of administrative work related thereto; or (ii) to book, advertise or canvass for cargo for or on behalf of a shipping line; or (iii) to provide container feeder services for or on behalf of a shipping line; ************************* 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 With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."