Issues related to levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India to the customs station in India

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..... FICE OF THE COMMISSIONER CENTRAL EXCISE SERVICE TAX, GUWAHATI SETHI TRUST BUILDING, 5 th FLOOR, G.s. ROAD, BHANGAGARH GUWAHATI - 781 005 C. No. IV(16)02/Trade Notice/ST/HQRS/GHY/2017/2040-78 Dated- 08/05/2017 TRADE NOTICE No. 02/2017- SERVICE TAX Sub:- Issues related to levy of service tax on the service .....

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..... 2) with respect to such goods, was notified as the person liable to pay service tax vide notification No. 2/2017 and 3/2017ST both dated 12th January, 2017. 2. Several representations have been received seeking clarification on levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation .....

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..... ons of the CENVAT Credit Rules, 2004. This conditional exemption has been extended for the reason that out of the full value of such services, the exempted value of service has already suffered taxes (Central Excise) which would have been available as Cenvat credit to set off service tax on full value of service. In effect, service tax is levied on the value added only. However, in case of foreign .....

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