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[Cites 0, Cited by 0] [Section 65] [Entire Act]

Union of India - Subsection

Section 65(44) in Service Tax 1994

(44)"steamer agent" means any person who undertakes, either directly or indirectly,-
(a)to perform any service in connection with the ship's husbandry or dispatch including the rendering of administrative work related thereto; or
(b)to book, advertise or canvass for cargo for or on behalf of a shipping line, or
(c)to provide container feeder services for or on behalf of a shipping line;