Service Tax on Nepal export

[Gajendra Singh]

Dears

Sir,

We have export the writing printing paper to nepal. The freight paid by our consignee situated in nepal. I want to know that who is liable to pay the service tax on freight paid by consignee.

thanks & regards.

Gajendra Singh

AI Summary

Service tax liability: recipient-pays freight triggers payer liability; services received outside India avoid Indian service tax.
Where the consignee abroad pays freight for road transport, the recipient who pays the bill is liable under the GTA-related allocation of service tax; if the service is received outside India because the consignee is abroad, no service tax arises in India and the consignor who exported the goods is not liable.