https://www.taxtmi.com/forum/issue?id=2781 Handling of goods performed within India up to the port, including services at Customs notified areas and Container Freight Stations characterised as Port Services, is subject to service tax, whereas material handling performed outside India (beyond the port) is not taxable under the Export Service Rules, 2005. Service tax paid on export related handling may be refundable if the sale is in the course of export and realization is in foreign currency, subject to applicable notifications and eligibility conditions. en-us Mon, 14 Feb 2011 15:02:49 +0530 Thu, 23 Jan 2025 15:58:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2781 Handling of goods performed within India up to the port, including services at Customs notified areas and Container Freight Stations characterised as Port Services, is subject to service tax, whereas material handling performed outside India (beyond the port) is not taxable under the Export Service Rules, 2005. Service tax paid on export related handling may be refundable if the sale is in the course of export and realization is in foreign currency, subject to applicable notifications and eligibility conditions. Discussion-Forum Service Tax Mon, 14 Feb 2011 15:02:49 +0530 https://www.taxtmi.com/forum/issue?id=2781