Service Tax Chargebility

[Rohit Gupta]

Hi

We are service providers providin global logistics services. My query here is whether we are liable to charge service tax or not in below scenario?

Scenario: In case we are doing imports for the client i.e. his goods are being brought from Foreign country to India whereby three legs of services are included viz origin services performed @ foreign country by our overseas group company ( movement till port, custom clearance, Documentation fees, etc) , Air/ocen freight and destination services in India( custom clerance , inland haulage, documentation fees, etc) and the complete payment is being received from the Importer here in India in INR. Service tax on destination services performed here in India is definitely liable and we are doing this.

Query:Whether we must charge service tax on origin services performed out of India and billed separately in our consolidated invoice?

Awaiting the response.

Thanks in advance.

Regards

ROHIT GUPTA

AI Summary

Logistics Firm Seeks Clarity on Service Tax for Overseas Operations: Customs Clearance, Documentation Exemptions Explained Under Specific Conditions. A logistics service provider inquired about the applicability of service tax on services performed outside India, specifically regarding origin services like customs clearance and documentation by an overseas group company. They already charge service tax for destination services in India. A response clarified that services performed outside India, such as customs clearance and transport, are not taxable, and air freight is exempt under certain conditions. The provider expressed understanding regarding ocean and air freight but sought further clarification on the taxability of services performed abroad, billed, and collected in India.