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Service Tax on Ocean Freight

RAJIW KUMAR SINHA (Chartered Accountant) (109 Points)

20 December 2010

Whether service tax liability arise on ocean freight paid from netheriands to kandla port in Foreign excange for import of raw material

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6 Replies

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 20 December 2010

service tax has juridiction within the geographical boundaries of india only, services rendred outside its boundary are out of preview of service tax.

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(Guest)

its comes under the import of services and the service receiver is liable to pay tax not the service provider in the particular case

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 21 December 2010

Originally posted by : ramsinghania
	its comes under the import of services and the service receiver is liable to pay tax not the service provider in the particular case

can u please specify that where the "transport by sea route" is defined in "taxable services" in service tax ?

(Guest)

ITS DNT COME UNDER THE HEAD OF TRANSPORTATION BUT UNDER THE HEAD BUSINESS AUXILARY SERVICES .U R RIGHT THERE IS NO HEAD AS TRASPORT UNDER THE SEA ROUTE BUT IT DEFINATELY COMES UNDER THE HEAD BUSINESS AUXILARY SERVICES PLZ REFER ANSUMAN TRANSPORTS CASE

U S Sharma (glidor@gmail.com) (21063 Points)
Replied 21 December 2010

Originally posted by : ramsinghania
	ITS DNT COME UNDER THE HEAD OF TRANSPORTATION BUT UNDER THE HEAD BUSINESS AUXILARY SERVICES .U R RIGHT THERE IS NO HEAD AS TRASPORT UNDER THE SEA ROUTE BUT IT DEFINATELY COMES UNDER THE HEAD BUSINESS AUXILARY SERVICES PLZ REFER ANSUMAN TRANSPORTS CASE

i m facing hard to find such word in business auxilary sercvices , if u dont mind, please publish some data on forum to enlight the issue.