14 October 2014
we are a freight forwarding co. we have imported goods on behalf of our customer from Hongkong.The goods were moved frm Hongkong city to hongkong airport by the local agent. Do we have to charge service tax on the ex works charges or not because services are provided not in India but in Hongkong.Is there any circular for the same. Please let me Know/ pl quote any exemption notification, if avialable , urgent.,, thanks,
14 October 2014
As the service is rendered outside the taxable territory no service tax is payable. Please refer place of provision of service rules of service tax.