Concent of pure agent in case of a CHA

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 November 2009 If a Custom House Agent /Steamer Agent gets riemburshment from his client against his misc. bills raised separtely for specific services like rent,courier,telephone,frieght& handling charges etc ., can he be treated as pure agent under Rule 5(2) ? and will he be taxed under a separate category under service tax ?

CA.Hanumantha Reddy

CA.Hanumantha Reddy (Expert)
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08 November 2009 If you fulfill the conditions laydown in the said rule it qualify as pure agent such as expenses incurred on behalf of the client, no CENVAT is availed such riembershment, etc

Querist : Anonymous

Querist : Anonymous (Querist)

12 November 2009 Dear sir,

Please explain the taxability provision of ST on the warehousing, handling & clearing etc of Tea. Is there any exemption in this regard as it falls under agricultural product ?

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