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Service Tax on Custom House Agent, Accountants,,Cleaning and Forwarding Agents

Service Tax on Custom House Agent, Accountants,,Cleaning and Forwarding Agents

CUSTOM HOUSE AGENT (wef., 15/6/1997):- Any person providing service to the client in relation to the entry or departure of conveyances or the import or export of goods. The Finance Act 2008, has substituted the word client to any person in the definition of taxable service, after his amendment Sub-Contractor has to pay the Service Tax. It Includes service of loading and unloading of import or export of goods, Packing, weighment, measurement, of the export of goods. Transportation of export and import of goods from the customs station .Etc.

COST ACCOUNTANTS: (wef., 16/10/1998) Any person who is a member of Institute of Cost and Works Accountants of India And is holding a sertificate of practice granted under the provision of the s cost and works accountants act 1959,also includes any concern rendering services in the field of cost accountancy. Any service provided to a client by a practicing cost accountant in his professional capacity in any manner, will be taxableservices.

CLEARING AND FORWARDING AGENTS:( wef., 16/7/1997) Any person who is engaged in providing any service either directly or indirectly in connection with clearing and forwading operations in any manner to any other person.It includes consignment agent. Any taxable service rendered to a client by a clearing and forwading agent in connection with clearing and forwarding services in any manner. The finance act 2008, has substituted the word client with any person the definition of taxable service.Subsequent the word client with any person in the definition of taxable service.Subsequent to this amendment, subcontractor also is now liable for service tax. DESIGN SERVICE(wef.,1/6/2007):- Any person providing service in relation to design to any person will come under this service. It includes service provided in relation to desigining of furniture, consumer products,industrial,packages,logos,graphics,websites,corporate,identity designing,and production of three dimension models. It does not include service provided by an interior decorate and fashion designer.

Comments

Hi. Is there any exemption form Service Tax for Exports and Unaccompanied baggage for a Customs House Agents. Your response would be highly appreciated.

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