SERVICE TAX TRADE NOTICE NO. 26/2003        Dated: 5.8.2003

                         

Sub: Registration of Ship Chandlers under Service Tax – Reg.

                                                        ***

 With regard to the above subject, it is hereby clarified that Ship  Chandlers engaged in (a) the supply of provisions called  “Ship stores ”such as fresh vegetables, dried/fresh fruits, provisions, meat, engineering materials and deck stores etc. to the vessel and  (b) undertake minor repair works to clear technical snag of the vessel through their locally arranged resources as workshop etc. are liable to Service Tax under port services as these services rendered in relation to the vessel under authorization from port authorites falls within the ambit of port services in terms of Section 65 (51) of the Finance Act, 1994 as amended.

The content of this Trade Notice maybe brought to the all concerned for necessary action.

(Authority: Board’s letter F.No.160/3/2002-CX.4 dated 1.7.2003)

(Issued from file C.No.IV/16/302/2003 S.Tax)

 

 sd/-

                                                                             (U.NIRANJAN)

                                                                     JOINT COMMISSIONER

                                                                               CHENNAI  III

 

To

As per Mailing List (both Trade and Department)