CCPA Fines Chaayos Rs.50,000 for Default Inclusion of Service Charge in Bills  ||  MP HC: Major Unmarried Daughter Need Not Prove Disability to Claim Maintenance if Unable to Earn  ||  Madras HC: Travel Costs Must be Reimbursed to Independent Special Public Prosecutors  ||  MP HC: Timely Coordination Between Police, Banks and Telecom Bodies is Crucial in Cyber Fraud  ||  Kerala HC: Foreign Counsel Cannot Conduct Cross-Examination Before Commissioners  ||  Allahabad HC: Proclaimed Offenders Get Anticipatory Bail Only in Rare and Exceptional Cases  ||  Madras HC: Repeated Intimacy Alone Doesn't Prove Consent; Coercion & Deception Must be Examined  ||  SC: Government Can Revise Royalty under the MMDR Act Despite a Silent Lease Deed  ||  SC: Recovery of a Weapon Alone is Insufficient to Prove Guilt Without Conscious Possession  ||  SC: Section 68 of Evidence Act Does Not Require Attesting Witnesses to Prove Registered Sale Deeds    

Service tax on freight forwarders on transportation of goods from India- (Ministry of Finance ) (12 Aug 2016)

MANU/DSTX/0051/2016

Service Tax

Board has received representations regarding service tax on freight forwarders on transportation of goods from India. In terms of rule 10 of Place of Provision of Services Rules 2012, place of provision of service of transportation of goods by air/sea, other than by mail or courier, is the destination of goods. It follows that place of provision of the service of transportation of goods by air/sea from a place in India to a place outside India, will be a place outside the taxable territory and hence not liable to service tax. Provisions of Rule 9 of the POPS Rules 2012, should also be kept in mind wherein the place of provision of intermediary services is the location of the service provider. An intermediary has been defined, inter alia, in rule 2(f) of the POPS Rules 2012, as one who arranges or facilitates the provision of a service or a supply of goods between two or more persons, but does not include a person who provides the main service or supplies the goods on his own account. Freight forwarder, when acting as a principal, will not be liable to pay service tax when the destination of the goods is from a place in India to a place outside India.

Tags : FREIGHT FORWARDERS   GOODS   TRANSPORTATION   LEVY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved