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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Taxability of services provided in relation to outbound shipment ...


Tax Assessment on Principal-to-Principal Shipment Services; Location of Provider Not a Factor in Taxability Decision.

September 7, 2016

Case Laws     Service Tax     AAR

Taxability of services provided in relation to outbound shipment and inbound shipment - the agreement entered in on on principal to principal basis and not as agent of said airline/shipping line - place of provision of said service will not be location of service provider (as intermediary) - AAR

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