Service tax on air freight and ocean freight

As per your first query, air freight or ocean freight paid for transportation of goods from outside India to any Customs port in India is not liable to service tax. For transportation of coastal goods service tax is to be paid on vessel freight on 50% of the bill value. As per your second query, there is no change in taxability of transportation goods by road except that for availing the abatement @ 25 %, GTA has to mention on the invoice that he has not availed any CENVAT Credit for provision of the said service.