EXPORT HANDLING

[JAYA SHIPPING SERVICE]

Dear Sir,

    we are Handling of Rough Granite Blocks for Exports, From chennai port to other country,

  we like  know one clarifigation for Export hanling charges is service tax if applicable?.

 Granite blocks Handling  through Customs Notified Area CFS ( Container Fright Station). They have collecting Service Tax for Export Cargo. Please Advice Service TAX if payable?

AI Summary

Service Tax on Handling Charges for Export of Granite Blocks Clarified; Refund Possible Under Export Service Rules, 2005. Jaya Shipping Service inquired about the applicability of service tax on handling charges for exporting rough granite blocks from Chennai port. They noted that service tax is being collected for export cargo handled through a customs-notified Container Freight Station. CA Rachit Agarwal clarified that service tax applies to handling services up to the port under 'Port Services' but not for services performed outside India as per the Export Service Rules, 2005. Exporters are eligible for a service tax refund if the proceeds are realized in foreign currency and the sale qualifies as an export, subject to specific notifications.