9911796707
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 ..... vice 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 charges, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 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 `ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count. 3.5 It has been 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 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 25-4-1997 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Section 68 of the Finance Act, 1994 shall be 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 Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... __________________________ _________________________________________________(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 101. Tax on Tele- phone Billing 102. Tax on General Insurance Premia 103. Tax on Stock Brokerage Com- mission 104. Tax on Adver- tisement Services 105. Tax on Courier Services 106. Tax on Radio Paging Services Total (in words) Rupees _________________________________________________ Date : ___________________ Signature of the tenderer______________ (To be filled in by the Bank) Received payment (in words) Rupees ________________________ _______________________________ Space for Focal Point Bank Stamp indicating the date, amount credited to Government Account Bank's Receipt Signature of the Stamp Authorised Officer &e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 300604 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, Azadpur L 0300619 PNB, New Rohtak Road L 0300620 PNB, Kishan Ganj L 0300622 PNB, Mehrauli L 0300627 PNB, Naraina L 0300629 PNB, New Rajendra Nagar L 0300632 PNB, Tilak Nagar L 0300635 PNB, Dev Nagar L 0300636 PNB, Sarvodaya Enclave L 0300637 PNB, Ashok Vihar L 0300646 PNB, Krishna Nagar L 0300647 PNB, Malviya Nagar L 0300649 PNB, Shakur Basti L 0300650 PNB, Model Town L 0300653 PNB, Fatehabad O 0300661 PNB, Gannaur O 0300667 PNB, Gohana O 0300778 PNB, Mevla Maharaj Pur O 0300817 PNB, Pahwa O 0300838 PNB, Civil Line, Rohtak O 0300873 PNB, Thanesar O 0300903 PNB, C.A. Panipat O 0300916 PNB, Kathmandi, Rohtak O 0300925 PNB, Rasoi O 0300948 PNB, V.C.C. Rohtak O 0300991 PNB, Mall Road L 0300992 PNB, Lajpat Nagar L 0300993 PNB, Greater Kailash-I L 0300994 PNB, Moti Bagh L 0301060 PNB, Kohand (Karnal) O 0301111 PNB, Faridabad, Sector-15 O 0301120 PNB, E.C.E. House (FPB) L 0301398 PNB, Shastri Nagar L 0301457 PNB, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
