05 August 2012
Charges paid for Transportation and for other services charged by Port authorities to a client will attract service tax under reverse charge method for the client.
05 August 2012
If you are an exporter, the transportation charges from the factory to port is exempted from payment of service tax. You have to inform the same to the Jurisdictional DC about claiming exemption.
Otherwise, for ordinary movement the GTA services are under reverse charge. There is no change in port authorities service charges/