SERVICE TAX- GTA export to Nepal

[Guest]

A company is exporting goods to Nepal directly from factory and consignment is booked upto Nepal Boarder check post , whether service tax is required to pay (as there is no ICD,CFS, Port or air port in the Nepal Boarder)or exempted by Notification No. 31/2012. If service tax is not required to be paid, refund is eligible if we pay service tax.

[YAGAY andSUN]

It is better to pay the Service Tax on GTA and claim the refund.

[Guest]

I have a very similar query which i am trying to resolve since long... Someone please help me over the phone. Please message me quoting 'Query on service tax' and i will call back. It willbe a huge favour. I am also posting my concern over here : This query is in relation to export of services to NEPAL. First let me explain the circumstances. 1. The assessee 'a propreitorship firm' is a supplier of Iron-Ore Fines ( a by product of steel factories in INDIA) to some factories in Nepal. 2. The vehicles used are registered in the name of Firm, individuals of the family. 3. The customs are duly paid. 4. The payment is transferred from NEPAL in indian currency through RTGS against the 'Duty Receipt' issued from Nepal Customs. Now the assessee wants to deliver the goods at the factory premises and recieve the total amount of goods + frieght as a lump sum through the same banking channel. My query is : 1. Does the assessee come under the net of service tax ? 2. If yes, under which provision/ Rule ? 3. What if, if the freight is recieved through a Letter of credit in US dollars, does that change the case ? 3. Also if the additional frieght has any implication on the custon duty already being paid ?

[Guest]

My contact number is 9839369429

AI Summary

Service tax on cross-border goods transport: whether exports to Nepal qualify for exemption and refund availability. Whether levy of Service Tax arises on carriage of goods exported to Nepal where consignments are delivered to the Nepal border and no ICD/CFS/port/airport is used, and whether such transport qualifies for exemption under the export notification; ancillary questions address refund eligibility if tax is paid, the tax effect of freight received as a lump sum or by letter of credit in foreign currency, and whether additional freight affects customs already discharged in Nepal.