Service tax

I don't think so.

I have one issue where Goods are coming from Overseas to India . Ocean freight including Inland haulage charges was paid at origin by one entity and now vide notification no 1 , 2 & 3 of 2017 , Shipping line is charging Service tax on that Ocean Freight to the clearing co , at the time of clearance in India , so my question, s it permissible under Service tax , that Serviceable charge is being paid by one entity and Service tax on that Serviceable charge is being paid by another entity.