| Q.1 |
Whether
the services in the form of supply of provisions called “Ship
Stores” provided by Ship Chandlers to the vessels are taxable? |
| Ans. |
The services
rendered by Ship Chandlers are services rendered in relation
to the vessel under authorization from port authorities and
hence come within the ambit of Port Services and liable to Service
Tax. |
| Q.2 |
Whether
storage of empty containers attracts levy of Service Tax? |
| Ans. |
The handling/storage
and ware housing of empty containers would be covered within
the scope of storage and ware housing services and are liable
for Service Tax. |
| Q.3 |
Whether
handling/storage of empty containers within a port area would
attract Service Tax? |
| Ans. |
The handling/storage
of empty containers within a port area would be covered within
the scope of Port Services, as empty containers would come under
the definition of goods under Section 65(41) of the Finance
Act, 1994. The earlier clarification regarding not to
consider empty containers as cargo in the context of Cargo Handling
Services has got no relevance vis-à-vis Port Services. |
