TMI BlogService Tax liability on ocean freightX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax liability on ocean freight X X X X Extracts X X X X X X X X Extracts X X X X ..... port to Indian port . Are we liable to pay service tax on reverse charge basis on freight paid to shipping line company? Reply By PAWAN KUMAR: The Reply: Dear Sir, As per my view, service tax is not liable on ocean freight paid to shipping line company under reverse charge mechanism. Reply By Pradeep Khatri: The Reply: Dear Yatin, Sea freight for goods from outside India to first customs s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation of clearance in India not taxable. Sea freight for goods from India to outside India not taxable, since per rule 10 of Place of Provision of Service Rules, Place of Provision of Service is outside India. This is for your kind information. Regards YAGAY and SUN (Management and Indirect Tax Consultants) Reply By Rajagopalan Ranganathan: The Reply: Sir, Service by way of transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods by an air craft or vessel from a place outside India upto the customs station of clearance in India is included under Section 66D (p) (ii) of Finance Act, 1994, that is negative list. therefore the said service is not liable to service tax. Reply By Arun Kumar Singh: The Reply: If you are paying freight charges separately and service tax will not be applicable then you need to pay servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax. X X X X Extracts X X X X X X X X Extracts X X X X
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