service tax on various jobs

[Asked by Guest]

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

Place of provision rules: service tax follows provider location, so intermediary freight services rendered by the Indian firm are taxable.
Intermediary freight forwarding services are treated as Intermediary Services under the POPS Rules, 2012 with the place of provision being the location of the Indian service provider. Ex works, handling, detention/demurrage, repair and domestic transport services performed for Indian clients are taxable in India and the firm must pay service tax; reverse charge is not applicable to those items. For freight payment, Rule 10 applies: the freight payer is liable to tax after the prescribed abatement, and RCM applies to GTA services as per the notification.