Service tax on clearing and forwarding agents

atul (partner) (26 Points)

20 September 2015  

I am a clearance and forwarding agent providing good clearance services from china to Indian  port and then from port  to destination in india.

i raise 2 bills to the party, one for service rendered between china to indian port for which I outsource the same to a agent at china and then a separate bill for services in india.

My query:

1.Would the bill for services rendered outside india be exempt from service tax   .

2.If , not, do I need to pay service tax on reverse charge for agent outside india.

3.as a GTA , do I pay for service tax on reverse charge on the bills of transport \ trucks hired in india even if I as  GTA my self deliever the goods to excise units

Thanks