Adv. S Sharma (Lawyer) (574 Points)
15 April 2008Hi all
querry - my client import some goods from US by ship. Shipping Company is a foreign company. now the question arise, is Service Tax applicable for the service providing by foreign shipping company to an Indian Company for import of goods ? if yes thn under which head of taxable service ?
I read the provision but this type of service has not been falling under any head of service tax therfore service tax willl not be applicable. I want yours opinion guys.
thx
Krunal Raichura
(Financial Advisory)
(2134 Points)
Replied 15 April 2008
|
Sr. No.
|
Category of Service( Alphabetical)
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Clause No.of Sec.65 (105)
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Category in Export Rules 3
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Category in Import Rules 3
|
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70
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Transport of goods other than Water through Pipeline or other Conduit Services
|
(zzz)
|
(iii)
|
(iii)
|
Adv. S Sharma
(Lawyer)
(574 Points)
Replied 16 April 2008
Hi Krunal
well, plz read my wuerry again. in my case goods are imported through ship from US. I think this import ( import of goods by ship from US ) is not falling under "Transport of goods other than Water through Pipeline or other Conduit" Services. Plz give some support to your view.
Regards
Sachin
CAclubindia
