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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

In the case of outbound shipment destination of goods shall be ...


Outbound Shipments: Destination Outside India Deems Service Provision Outside India, No Service Tax on Freight Margin (Rule 10.

September 7, 2016

Case Laws     Service Tax     AAR

In the case of outbound shipment destination of goods shall be outside India. Therefore, place of provision of service of outbound shipment shall be outside India as per Rule 10 of POP Rules, 2012 - no Service Tax on freight margin recovered by the applicant from the customer - AAR

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