Service tax on foreign ship operators

Hello,

Can service tax be levied on Freight collected by a ship operator on behalf of Foreign (Head Office) Company by Indian (Branch Office)?

Company is a foreign company and had branch in India.

Ships come to Indian ports from Foreign ports and DISCHARGE OR LOAD CARGO and freight for INdian Customers is collected by India office on behalf of branch as the Invoice is raised by Branch office.

Need your point of views and if possible the relevant case or notification number.

THANKS ALL FOR YOUR TIME & HELP.

Regards

Mihir