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TMI BlogService Tax on Services rendered by Custom House Agents and Steamer Agents — ProcedureX X X X Extracts X X X X X X X X Extracts X X X X ..... ans any service provided to a client by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods. The value of the taxable service in relation to the service provided by a custom house agent to a client has been defined to constitute the gross amount charged by such agent from the client for services rendered in any manner in relation to import or export of goods. The service tax is chargeable at the rate of 5% on the value of the taxable service. 2.3 The service rendered by the custom house agent are not merely limited to the clearing of the import and export consignment. The CHA also renders the service of loading/unloading of import or export goods from/at the premises of the exporter/importer, the packing weighment, measurement of the export goods, the transportation of the export goods to the customs station or the import goods from the customs station to the importer s premises, carrying out of various statutory and other formalities such as payment of expenses on account of octroi, destuffing/ pelletisation terminal handling, fumigation, drawback/DEEC processing, survey/amendment fees, dock fees, repairing and examination ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It has been decided that in such cases the sub-contracting CHA will not be required to pay service tax on the bills raised by him on the main CHA. The service tax will be payable by the CHA who provides the actual service to the client and raises the bill to the client. 2.7 A CHA may have various branch offices located at different stations but all these branch offices do not raise the bills and only the main or central office will be raising the bills. In such cases, only the central office should be registered with the Deptt. The Commissioners of Central Excise may verify any such contention and allow the payment to be made by Head Office. 2.8 Sometimes the bills raised by the CHA are not entirely paid by the client and the CHA is forced to give discounts. In such cases where the final bill raised is lower than the initial bill, it may be mentioned that the law provides for claiming of refund of excess service tax paid within six months from the date of payment of tax. If the CHA can produce evidence of having charged less service fee, he may claim refund of excess service tax paid, if any, as per the provisions of law. Steamer Agents 3.1 The expression `steamer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n represented that the accounting for purposes of service tax should be on per voyage, per vessel basis and further that the registration for service tax purposes should be done only of their sea port offices. It has been decided that only such sea port offices of the steamer agent should be registered for service tax purpose which are raising the bill to the shipping lines. The branch offices in ICDs which are just sales offices and do not raise any bills to the shipping line, need not be registered. This is for the reason that billing is done by the sea port offices and not the branch offices. Miscellaneous 4.1 It may be mentioned that the provision of Sections 68 and 76 of the Finance Act, 1994, as amended by the Finance Act, 1997 will also come into force from 15th June, 1997. Section 68(2) of the Finance Act, 1994 provides that the service tax collected during a month shall be deposited to the Government account by the 15th of the succeeding month, Section 68(3) of the Finance Act, 1994 as amended provides that a person responsible for collecting the service tax who fails to collect such tax shall be liable to pay such tax to the Government within 75 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present authorised to collect Central Excise Duties within the jurisdiction of Commissionerate of Central Excise, Delhi. A list of such branches along with the codes Nos. (Annexure-III) is enclosed. It is to be noted that each assessee shall choose only one branch convenient to him and all payment shall be made in that branch only. 4.6 The concept of provisional assessment has been built into the scheme of service tax rules. Whenever an assessee, for any reason unable to correctly estimate on the date of deposit, the actual amounts collected for any particular month of period, the assessee may make a request in writing to the Asstt. Commissioner of Central Excise (Service Tax), CR Building, I.P. Estate, New Delhi to make a provisional assessment of the tax on the basis of the amount deposited. The said Central Excise Officer will, on receipt of such request, order provisional assessment of tax. In this regard, the provisions of Central Excise Rules, 1944 have been made applicable. However, there is no requirement to enter into a bond in respect of service tax. 4.7 The Assessee will file the quarterly return in Form ST-3 as amended vide Notification No. 15/97, dated 25-4-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid to the credit of Central Government in Form TR-6 by the 15th of the following month. (d) Any person, responsible for collecting the Service Tax, who fails to collect the Tax in accordance with the provisions of sub-section (2), shall notwithstanding such failure be liable to pay such tax to the credit of the Central Government within SEVENTY FIVE DAYS from the end of the month in which the service was rendered. (e) Quarterly return filed by the assessee (para 4.7 above) will be assessed by the Superintendent of Central Excise (Service Tax) (f) For the purpose of provisional assessment whenever the Asstt. Commissioner will make an order for provisional assessment for the tax, on request being received in writing from the Assessee. (g) The powers of Assessment under Section 72 , 73, 74 , of Chapter V of the Finance Act, 1994 dealing with best judgment Assessment, value of taxable service, escaping assessment, recti- fication of mistake will be exercised by the Asstt. Commissioner. In respect of Assessment periods of 5 years or more referred in Section 73 of the Finance Act, 1994 (32 of 1994) Commissioner will be the competent authority to exercis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R-6/GAR 7 Challan No.___________________ (Treasury Rule 92/Receipt and Payment Rules 26) Challan of amount paid into the _______________(Code No._____) Accounting Commissionerate _______________(Code No._____) Name of the Bank/Branch with Code Number Division _______(Code No._____) Name of the Focal Point Bank ______________(Code No._____) Range _________(Code No._____) Name and address of the assessee ___________________________________ _________________________________________________(Code No. _______) By whom tendered _________________________________________________ Full par- ticulars of the remittance and of autho- rity Head of Accounts and Major Head (indicate against the appropriate Minor Head) Accounting Code No. Amount Tendered Counter Signature of the Departmental Officer (where required) By Cash By Cheque/Draft/Pay Order etc. 0044 Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0300114 PNB, Chawri Bazar L 0300115 PNB, Civil Lines L 0300116 PNB, Katra Mohan L 0300117 PNB, Darya Ganj L 0300118 PNB, Fountain L 0300119 PNB, Bank Street L 0300120 PNB, Gurdwara Road L 0300121 PNB, Kashmiri Gate L 0300122 PNB, Khari Baouli L 0300123 PNB, Naya Bazar L 0300124 PNB, Sadar Bazar L 0300125 PNB, Shahadara L 0300126 PNB, Subzi Mandi L 0300127 PNB, Asaf Ali Road L 0300128 PNB, Lodhi Road L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0300377 PNB, G.T. Road, Panipat O 0300405 PNB, Rewari O 0300406 PNB, Jhajjar Road, Rohtak O 0300471 PNB, Yamuna Nagar O 0300521 PNB, Ambala City M.T. O 0300522 PNB, Baldev Nagar, Ambala O 0300547 PNB, Bhuna O 0300577 PNB, Charkhi Dadri O 0300602 PNB, Okhla L 0300604 PNB, West Patel Nagar L 0300605 PNB, Rajouri Garden L 0300612 PNB, Naoroji Nagar L 0300613 PNB, Gokhale Market L 0300617 PNB, Rana Pratap Bagh L 0300618 PNB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PNB, Faridabad, Sector-15 O 0301120 PNB, E.C.E. House (FPB) L 0301398 PNB, Shastri Nagar L 0301457 PNB, Sector-14, Sonepat O 0301470 PNB, Gujrawala Town L 0301501 PNB, Punjabi Bagh L 0301502 PNB, Swami Ram Tirath Nagar L 0301503 PNB, Janak Puri L 0301504 PNB, Chirag Delhi L 0301509 PNB, Maharani Bagh L 0301510 PNB, Panchsheel Park L 0301513 PNB, Tri Nagar L 0301514 PNB, Khanpur L 0301518 PNB, Patparganj L 0301519 PNB, Najafgarh Road ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PNB, Smalkha O 0300452 PNB, Haryana O Annexure-IV Form ST-3 (Service Tax) Return of Service Tax credited to the Government of India for the quarter ending________________ Commissionerate_____________ 1. Name of the assessee address : 2. Category of service : 3. Central Excise Registration No. : S. No. Month Value of taxable service in terms of Sec. 67 of the Finance Act Value of taxable service realised (indicate break up of the amount month-wise) Service tax @ 5% Leviable on (3) Service tax collected month-wise 1 2 3 4 5(a) 5(b) 1. 2. 3. Total Amount of interest payable Total amount paid Challan No. and date Journal slip and date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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