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

AI Summary

Liability to Pay GTA Service Tax on Freight Charges for Items Sent to Japan and 2008-09 Exemption Applicability An item was sent to Japan for inspection at a customer's request, and a bill was issued for the reimbursement of freight charges. The query concerns the liability to pay Goods Transport Agency (GTA) service tax on these charges. In response, it was noted that the provisions for service tax have been amended, exempting GTA services to Inland Container Depots (ICD) and ports. A follow-up question inquired about the applicability of this exemption for the financial year 2008-09.