https://www.taxtmi.com/forum/issue?id=3475 Origin-side services performed outside India (customs clearance, documentation, transport to foreign port) are not subject to service tax and may be invoiced as separate line items without charging service tax; destination-side services performed in India remain taxable. Air freight to India is exempt when customs duty is included in CIF value under the cited notification, and ocean freight is not currently taxed. en-us Wed, 05 Oct 2011 10:10:00 +0530 Thu, 23 Jan 2025 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3475 Origin-side services performed outside India (customs clearance, documentation, transport to foreign port) are not subject to service tax and may be invoiced as separate line items without charging service tax; destination-side services performed in India remain taxable. Air freight to India is exempt when customs duty is included in CIF value under the cited notification, and ocean freight is not currently taxed. Discussion-Forum Service Tax Wed, 05 Oct 2011 10:10:00 +0530 https://www.taxtmi.com/forum/issue?id=3475