Excise duty and vat applicable on packing forwarding or not

1. Excise duty is applicable on packing charges because it is incurred within the factory before removal. Similarly if the forwarding charges are incurred within the place of removal, then ED is applicable on such charges too. But if the forwarding charges (i.e. transportation charges) are incurred outside the factory, then no ED applicable on such charges.
2. As i understand, there is no such provision under VAT Act and hence VAT is applicable on packing & fowarding charges too.

ED is not applicable and VAT also not applicable for forwarding charges.

but Service tax is applicable for packing and forwarding charges.