TMI BlogSteamer AgentX X X X Extracts X X X X X X X X Extracts X X X X ..... ooking, advertising or canvassing of cargo, including container feeder services; Who is the receiver of service A shipping line Who is the provider of service A steamer agent Meaning of Ship - 65(96) "ship" means a sea-going vessel and includes a sailing vessel; Meaning of Shipping Line - 65(97) "shipping line" means any person who owns or charters a ship and includes an en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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