Custom House Agents - valuation of taxable services
Commissioner of Service Tax, Chennai has clarified that some Custom House Agents are not including the following charges in their valuation of taxable services, which is against the provisions of Law.
1 | Documentation charges | 2 | Forms and Stamp Charges | 3 | Postage / Courier Charges |
4 | Fax Charges | 5 | Telephone Charges | 6 | Conveyance |
7 | Transportation Charges | 8 | Consolidation Charges | 9 | Palletization Charges |
10 | Container Weighment Charges | 11 | Fuel Surcharges | 12 | Security Charges |
13 | Stuffing Charges | 14 | Seal Fee Charges | 15 | B.L Charges |
16 | Washing Charges | 17 | Storage Charges | 18 | Trucking Charges |
19 | X-Ray Charges | 20 | Empty Container Return Charges | 21 | Loading and Unloading Charges |
22 | Halting Charges | 23 | Shipment Expenses | 24 | Vehicle Parking Charges |
25 | Delivery Charges | 26 | Incidental Expenses | 27 | Steamer Agent Charges |
28 | LCL / FCL Charges | 29 | DO Charges | 30 | Customs Examination Charges |
31 | Fumigation Expenses | 32 | Survey Charges | 33 | Port Charges |
34 | Terminal Handling Charges |
He wants this to be brought to the notice of the assessees to enable them to discharge their tax liability correctly and also to avoid payment of interest and penalty for short payment of Service Tax.
C.No.III /10/1325/07-IA Dated: 07.12.2007 of THE COMMISSIONER OF SERVICE TAX, Chennai