TaxTMI 
TaxTMI 
whether service tax is applicable for ex-works charges
EXPORT FROM USA TO INDIA
service tax
11 Jan 2016 
4 Replies 
1095 Views Asked by
Guest 
Service tax on import services: applies to freight forwarder charges when place of provision is India, excluding ocean freight.
When the destination of goods is India, the place of provision is India and service tax is payable on the entire bill amount of the freight forwarder; such charges include ex works charges, except ocean freight charges, and may be subject to the reverse charge mechanism. (AI Summary)
When the destination of goods is India, the place of provision is India and service tax is payable on the entire bill amount of the freight forwarder; such charges include ex works charges, except ocean freight charges, and may be subject to the reverse charge mechanism. (AI Summary)