Importing of pallets under Customs Notification 104/94 and after packing exports takes place.
Will it be supply of goods or we need to pay service tax under reverse charge mechanism.
If ST paid whether it is eligible for cenvat credit.
Regards
K Srinivasan
Debate on service tax for imported packing materials from Sweden under Notification 104/94 and CENVAT credit eligibility. A discussion on the applicability of service tax and eligibility for CENVAT credit regarding the import and use of packing materials from Sweden under customs notification 104/94. The main issue is whether the activity qualifies as a supply of goods or if service tax should be paid under the reverse charge mechanism. One participant suggests that if the activity is conducted on a principal basis, service tax may not apply. The inquirer seeks clarification on whether they can claim service tax credit at the factory and request guidance on claiming refunds for other export services under Notification No. 41/2012-ST. (AI Summary)
TaxTMI 
TaxTMI 
