I,
As per finance bill 2016, the negative list sec 66D(P(ii)) omitted. Kindly cinfirm, Will Service Tax applicable to Shipping line Freight?.
Please,,
(p) services by way of transportation of goods— (i) by road except the services of— (A) a goods transportation agency; or (B) a courier agency; (ii) by an aircraft or a vessel from a place outside India to the first customs station of landing in India; or (iii) by inland waterways;