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Applicability ofService tax on ISPS charges

Queries 1952 views 3 replies

Hi All

We are working as steamer agents of shipping Line (pure agents) we are also registered as steamer agent in service tax .we are collecting ISPS charges (international ship and port facility security code) with ocean frt which are remitted to Line(principle). Earlier it was collected at destination now it is started to collect in India. I would like to know whether it attract any service tax or not.also litttle confused whether it is a part of ocean freight or not please advise.

 

Replies (3)

its mere registration, and u are making liason for such registration, however u can make invoice of your charges only ( excluding registration ) and collect service tax on it. 

Dear Sir

matter not yet clear

we are also registered for other catagories my question is simple whether service tax is applicable on ISPS charges or not. Whether ISPS is a part of ocean fright or not.If it is a part of ocean fright then it is exempted. Actually we I need clarification on nature of exp (ISPS).

for export and import code (IEC)/ certificate of origin / DEPB, companies hire the professionals, but nowhere they mention that its done by 3rd person, in papers its the direct dealings with the department, and the person appearing on behalf of company has representation letter to produce at demand. 

 

for ISPS as far as i belive its a registration just to ensure the security 

for more details about it u can follow the link 

 

https://www5.imo.org/SharePoint/mainframe.asp?topic_id=897


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