Service Tax on Ocean Freight

service tax has juridiction within  the geographical boundaries of india only, services rendred outside its boundary are out of preview of service tax. 

its comes under the import of services and the service receiver is liable to pay tax not the service provider in the particular case

Originally posted by : ramsinghania
	its comes under the import of services and the service receiver is liable to pay tax not the service provider in the particular case

can u please specify that where the "transport by sea route" is defined in "taxable services" in service tax ?

ITS DNT COME UNDER THE HEAD OF TRANSPORTATION BUT UNDER THE HEAD BUSINESS AUXILARY SERVICES .U R RIGHT THERE IS NO HEAD AS TRASPORT UNDER THE SEA ROUTE BUT IT DEFINATELY COMES UNDER THE HEAD BUSINESS AUXILARY SERVICES PLZ REFER ANSUMAN TRANSPORTS CASE

Originally posted by : ramsinghania
	ITS DNT COME UNDER THE HEAD OF TRANSPORTATION BUT UNDER THE HEAD BUSINESS AUXILARY SERVICES .U R RIGHT THERE IS NO HEAD AS TRASPORT UNDER THE SEA ROUTE BUT IT DEFINATELY COMES UNDER THE HEAD BUSINESS AUXILARY SERVICES PLZ REFER ANSUMAN TRANSPORTS CASE

i m facing hard to find such word in business auxilary sercvices , if u dont mind, please publish some data on forum to enlight the issue.

Can anybody provide the citation or details of ansuman transport case as mentioned in few replies

Thanks

Ca. Yogesh Ashar