Reverse charge under import of services by cha
Querist : Anonymous
After payment, he claims the amount from buyer of goods in India same amount or in many cases he added some margin and recover it from buyer of goods.
Query is : who is liable service tax under Reverse Charge :- The buyer or the CHA.
Para (P)
Service by way of transportation of Goods - by an aircraft or a vessel from a place outside India upto the Customs station of Clearance in India. :)
Querist : Anonymous
But this service is provided by road transporter not by a vessel or by aircraft.
The goods shifted from factory of seller to the custom house outside india by road.(GTA)
Querist : Anonymous
But sir, Under para No. 10 of Reverse Charge "Services received from Non-taxable territory
(Import of services)"
will applicable or not to the receiver of services (who is either CHA or Buyer of goods)
To identify whether services provided in taxable territory or not one has to go through POP Rules, in your situation is POP is Outside India i.e. Non-Taxable Territory.
Once a service is not provided in taxable territory charging section not invoke and therefore, not taxable in India.
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