his service tax is applicable if so which service applicable

This query is : Resolved

ashish (Querist)
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04 June 2009 person who is navigator and incharge of vessel his is gatting proffissional fees on daily basis and contract for 445 days

SIDDHARTHA SANKAR ROY

SIDDHARTHA SANKAR ROY (Expert)
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04 June 2009 If the contract is about managing the ship, then service tax under "Ship Management Service"

According Sec 65(96a) of FA 1994, “ship management service” includes,—

(i) the supervision of the maintenance, survey and repair of ship;

(ii) engagement or providing of crews;

(iii) receiving the hire or freight charges on behalf of the owner;

(iv) arrangements for loading and unloading;

(v) providing for victualling or storing of ship;

(vi) negotiating contracts for bunker fuel and lubricating oil;

(vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship;

(viii) the entry of ship in a protection or indemnity association;

(ix) dealing with insurance, salvage and other claims; and

(x) arranging of insurance in relation to ship;’;