service tax on various jobs

[dhanalakshmi r]

We are an International Freight Forwarders Registered in Chennai

Kindly advise the following :-

Whether service tax is applicable on ex-works charges - import from non-taxable territory to India or RCM is applicable , we are doing above job on behalf of our clients (importer in India)

Whether service tax is applicable on ex-works charges -Export from India to non-taxable territory or RCM is applicable , we are doing above job on behalf of our clients (Exporter in India)

Handling charges - import incentive - whether service tax is applicable or RCM applicable

Handling charges - Export incentive - whether service tax is applicable or RCM applicable

Overseas remittance - whether service tax is applicable or RCM applicable

Indirect expenses (admin ) related service tax whether we can taken input.

Overseas detention / Demurrage charges/ repair charges collected from importer located in India,, whether service tax is applicable or RCM applicable

Overseas detention / demurage charges/ repair charges collected from exporter located in India , whether service tax is applicable or RCM applicable.

Whether service tax is applicable on transport charges . service rendered in India (customer factory to port ) - transport charges charged to customer (exporter or importer

Whether service tax is applicable on transport charges . service rendered in India (customer factory to port ) - transport charges charged to overseas counterpart

AI Summary

Freight Company in Chennai Faces Service Tax on Intermediary Services; Transport Charges Get 70% Abatement Per Rule 9(C) An international freight forwarding company in Chennai seeks advice on the applicability of service tax and reverse charge mechanism (RCM) on various charges related to import and export transactions, handling charges, overseas remittance, indirect expenses, and transport charges. The response clarifies that the company's activities fall under 'Intermediary Services' as per Rule 9 (C) of the Place of Provision of Services Rules, 2012. Service tax is applicable to most of the charges, with the location of the service provider being India, making RCM inapplicable. For transport charges, the payer of the freight bears the service tax after a 70% abatement.