Applicability of Service Tax on Ocean freight from India to any country outside India

[RAMNIRANJAN KANDOI]

A company is doing export . Exporting the material from India to any country outside India.

Whether Service Tax is applicable. Kindly throw some light of the provisions & how much Service Tax is payable.

[Ganeshan Kalyani]

Refer

#1Issue Id: - 109958
Dated: 1-3-2016

AI Summary

Service tax on ocean freight: query on applicability to exports from India and applicable levy principles. Applicability of service tax on ocean freight for goods exported from India to destinations outside India is posed as the primary issue. The document records an exporter's query whether ocean freight charged in connection with exports is subject to service tax and requests guidance on the governing provisions and the amount payable.