Dear CCI members
Request your guidance in relation to my below query.
Quey : We are providing global logistics services to our customers. In case of exports, goods are picked from shipper factory in India and transported to somewhere overseas.This include three legs of services viz Origin services (performed here in India) , Air/Ocean transport (main freight charges ) & destination charges (performed in overseas like clearance, transportation to consignee's place, loading & unloading , etc ). The total invoice is raised here in India on the Shipper.
My query is regarding under new Service tax provisions post Negative lists of services and Place of provision of Supply of services, whether destination charges in case of export is liable to service tax or is it exempt from service tax ?
Thanks in advance
CA. Rohit Gupta
CAclubindia
