TaxTMI 
TaxTMI 
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.
SERVICE TAX- GTA export to Nepal
30 Aug 2012 
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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. (AI Summary)
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. (AI Summary)