what are the service tax implications on sea or air freight charges collected by a cargo handling agency ??should service tax be collected for transport of goods meant for export by road???
what are the service tax implications on sea or air freight charges collected by a cargo handling agency ??should service tax be collected for transport of goods meant for export by road???
|
107. |
Transport of coastal goods and transport of goods through national water way/inland water service |
|
108. |
Transport of goods by air services |
|
109. |
Transport of goods by road |
|
110. |
Transport of goods by rail service |
|
111. |
Transport of goods through pipeline / conduit services |
service tax applicable for GTA used on export cargo as its the transporation from the place of dispatch to LCS, wheereas the actual export takes places from LCS to other country LCS, hence taxable
Service Tax Charge by Freight Company only on Service Provided by them, not on Frieght Sales on Air or Sea. It may be by Road, Sea Or Air.
So, Finally Service Tax Charge on Service Provided By Company , no Matter it is By Road Or Sea.
Shyam Joshi & Associates
Pune
B.Com
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O P Bagla & Co LLP
New Delhi
CA Inter
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