TaxTMI 
TaxTMI 
Dear Sir,
For 2015-16 we exported Exempted products to Out side india and paid Ocean Freight to Liner. Kindly provide the Service tax liabulity on GTA with Notification Number
Regards,
Kiran Kumar
Service tax on Export Ocean Freight
14 Sep 2017 
7 Replies 
9280 Views Asked by
Place of provision for international ocean freight is the destination, so outbound ocean freight services are not taxable.
Place of provision for transportation of goods by sea to a place outside India is the destination; therefore ocean freight for exports is regarded as supplied outside the taxable territory and is not liable to service tax. A departmental demand for service tax on such export ocean freight is contrary to this place-of-provision principle and may be contested on that basis. (AI Summary)
Place of provision for transportation of goods by sea to a place outside India is the destination; therefore ocean freight for exports is regarded as supplied outside the taxable territory and is not liable to service tax. A departmental demand for service tax on such export ocean freight is contrary to this place-of-provision principle and may be contested on that basis. (AI Summary)