Service Tax applicabiltiy???

 If the courier company is situated outside India, then you will have to pay service tax. If it is situated in India or has branch in India or place of business, then you dont have any duty to pay service taxes..

If the courier company is foreign company, then you will have to pay service tax on service component. There is no cenvat credit available for such service tax payment. But the service tax so paid can be claimed as credit..

CHA Organisations follow two types of billing methods

1. They contract wilh a party with the expenses happen for export or import on a fixed price. That means the varioue charges to imports or exports are fixed, where courier company will charges the service tax to the CHA. CHA will charge you with a fixed amount as in the contract, CHA may gain or loose out of this courier deal. As because the billed person is CHA. More over you will not get any CREDIT.

2. The CHA will charge you the resited amount mentioning the bill of courier company and hand over the bill to you. and ask the courier company to make the bill in your name or in your account. The CHA is not gettomg any profit or loss in such transaction. They are satisfied only with their SERVICE CHARGES.

If your are an exporter you will get the courier charges and CHA charges as REFUND if importer you will get the credit