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Archive: 06 June 1997

Posts in 06 June 1997

Imposition of Service Tax on services rendered by Custom House Agents and Steamer Agents

June 6, 1997 5760 Views 0 comment Print

The expression Custom House Agent has been defined to mean a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of Section 146 of the Custom Act, 1962. A person is permitted to operate as a Custom House Agent, temporarily under regulation 8(1) and permanently Regulations, 1984

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