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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(96a) "ship management service" includes,-

    (i) the supervision of the maintenance, survey and repair of ship;

    (ii) engagement or providing of crews;

    (iii) receiving the hire or freight charges on behalf of the owner;

    (iv) arrangements for loading and unloading;

    (v) providing for victualling or storing of ship;

    (vi) negotiating contracts for bunker fuel and lubricating oil;

    (vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship;

    (viii) the entry of ship in a protection or indemnity association;

    (ix) dealing with insurance, salvage and other claims; and

    (x) arranging of insurance in relation to ship;