Service tax liability - gta

[A RAVINDRA]

As per customer's request, an item was sent to Japan for inspection purpose. Our C&F agancy has sent his bill for the reimbursement of Freight charges on account of exporting the item to japan for inspection purpose as per the requirement of customer. Are we liable to pay GTA service tax on the said freight

[Mukesh Kumar]

Now the provisions of servcie tax amended - GTA servcie to ICD and port etc. has been exempted now.

[A RAVINDRA]

What about for the financial year 2008-09

AI Summary

GTA service tax exemption removes levy on freight for export inspection, with applicability to prior financial year queried. Whether reimbursement of freight for exporting an item to Japan for customer-mandated inspection attracts service tax on Goods Transport Agency (GTA) services. The reply records an amendment exempting GTA services to ICDs and ports, and queries whether that amendment affects liability for the prior financial year.