TMI BlogCustom House AgentX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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