Clarification about service tax on ocean freight etc

Dear,

Please refer to Place of provision of service Rules.

Rule 10 - carrying Goods - Place of provision of service is the place of destination of goods.

a/ b) When shipment/aircraft is booked from India  - Place of destination is foreign country - hence POPS not in Taxable territory i.e. ST NOT LEVIABLE.

When shipment/aircraft is done from outdide india into India - Place of provision is in India - ST applicable. But covered under Negative List (section 66D(q)) - ST NOT LEVIABLE.

c) Place of provision of service is in India - even if goods are transported across coastal line of India (refer definition of India - it extends upto Exclusive Economic Zone) - ST Leviable

d) Inland waterways - Negative list service (section 66D(q)) - ST not leviable