Relief in Part service

service tax is applicable if the payment is made in india, otherwise not.

Thank you sir...

But can u plss giv me the reason? 

services can not be marked for indian ocean and foreign ocean as the steamer/ barge/ship is same and its paid at certain point for full course of journey, 

just like the airfare from india to london, the tickets booked in india attract indian taxes, irrespective of the airlines country, if the tickets are booked in india ten the taxes would be applicable in india, if booked in london, then taxes are applicable as per london. 

they can not charge half from india and half from london. place of payment is important.

Thank u so much sir...

welcome, 

one more thing to add, if the service is availed in course of export of goods out of india, and payment of such export is received in india in foreign exchange, then whole the service tax paid on such tranport is refundable. 

Originally posted by : U S Sharma
	welcome,  one more thing to add, if the service is availed in course of export of goods out of india, and payment of such export is received in india in foreign exchange, then whole the service tax paid on such tranport is refundable.

Thank u Sir.... But there is no such case.

Yes i agree with mr U.S Sharma's clarification.