When goods are imported to India & the airfrieght charges paid by the freight forwarder and claimed from the customer & this service is rendered outside India and received in India. Will such services are liable to service tax under aircraft operator and freight forwarder is liable to service tax under rule 3(ii) specified in sub-clauses. Pls clarify.
Rgd
Anantha krishna T
Debate on service tax for airfreight charges under Import of Services Rules, 2006; clause 3(ii) applicability questioned. An individual inquired about the service tax liability for airfreight charges paid by a freight forwarder when goods are imported to India. The question focused on whether such services, rendered outside but received in India, are taxable under the Import of Services Rules, 2006. One respondent indicated that the service falls under clause 3(ii) and is taxable as it is partly performed in India. Another respondent suggested that the receiver might not be liable due to the freight forwarder's connection with the service provider outside India, emphasizing the importance of the agreement with the freight forwarder. (AI Summary)
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