Importer liability for service tax on foreign sea carriage to Indian customs station with alternate calculation and credit mechanism. The exemption for sea carriage services by persons in non taxable territories was withdrawn and liability to pay service tax is placed on the importer of goods; an alternate mechanism permits payment calculated on the customs value of imported goods with applicable cesses, the point of taxation is the bill of lading date at port of export, and importers who pay may claim Cenvat credit on the basis of the challan.