Classification of service – transport of cargo throughout the ...

Global Cargo Transport by Ship Classified as Business Auxiliary Service; Tax Liability Based on Recipient's Residence.

August 26, 2013

Case Laws     Service Tax     AT

Classification of service – transport of cargo throughout the world using ships owned/charted by them - liability was based on the place of residence of the recipient of service and not based on the place of performance of service - taxable as business auxiliary service (BAS) - prima facie case against the assessee - AT

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