19 May 2009
Please advice as to whether the service Tax will be charged on amount collected for fumigation/disinfestation of Export Cargo in Containers at Inland containers Depot/Container Freight Station or not. If yes under which Service. If aservice provider is providing the service of Storage & warehousing ,Cargo handling to Service receipnt alongwith this Disinfestation facility under which Service amount received for Disinfestation service will be charged.
19 May 2009
Taxability would depend on nature of the principal contract/agreement between you and you service receivers. If the contract is for cleaning/fumigation, then it would be taxable under "Cleaning Service". This service has been made taxable w.e.f 16.06.2005.
From your query it also appears that you are providing Cargo Handling, Storage and Ware Housing services also. These two are separate taxable services.
Please give details : (i) Whether you are having any CHA license? (ii) Are you having separate contract/agreement for storage/warehousing, cargo handling? (iii) Or you are providing the services on turnkey basis?