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IMPORT OF SERVICE

Adv. S Sharma (Lawyer) (574 Points)

15 April 2008

Hi all

querry - my client import some goods from US by ship. Shipping Company is a foreign company. now the question arise, is Service Tax applicable for the service providing by foreign shipping company to an Indian Company for import of goods ? if yes thn under which head of taxable service ?

I read the provision but this type of service has not been falling under any head of service tax therfore service tax willl not be applicable. I want yours opinion guys.

thx

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2 Replies

Krunal Raichura (Financial Advisory) (2134 Points)
Replied 15 April 2008

Sr. No.	Category of Service( Alphabetical)	Clause No.of Sec.65 (105)	Category in Export Rules 3	Category in Import Rules 3
70	Transport of goods other than Water through Pipeline or other Conduit Services	(zzz)	(iii)	(iii)

Adv. S Sharma (Lawyer) (574 Points)
Replied 16 April 2008

Hi Krunal

well, plz read my wuerry again. in my case goods are imported through ship from US. I think this import ( import of goods by ship from US ) is not falling under "Transport of goods other than Water through Pipeline or other Conduit" Services. Plz give some support to your view.

Regards

Sachin