IMPORT OF SERVICE

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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

Replies (2)

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)

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


CCI Pro

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