Folks,
Here are few clarification with respect to CHAs and CHS
Most of the CHS -Cargo Handling Service are not really CHAs but executing the work of CHA - in which please clarify whether the following are taxable in tax net of service tax.
a) Freight charges - Export and Import (both sea and Air)
b) Forwarding charges
c) Operational expenses
d) receipt of money in EEFC a/c or direct credit by Foreign currency (under reverse charge mechanism)
e) Import freight paid in non-home currency (under reverse charge mechanism)
f) What other things is applicable under reverse charge mechanism for CHAs and CHS
g) mark up on specific charges (it is supposed to be on gross than the difference)
Folks, please clarify and share with CARE
CAclubindia
