https://www.taxtmi.com/forum/issue?id=107251 Ocean freight for carriage from outside India to the customs station of clearance in India is treated as not subject to service tax, based on the negative-list exclusion for transportation of goods by vessel and the Place of Provision of Service rules locating the service outside India; the question of reverse charge applicability was raised but the contributors uniformly view inbound sea freight to the first customs station as outside the service tax net. en-us Thu, 28 Aug 2014 15:51:57 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107251 Ocean freight for carriage from outside India to the customs station of clearance in India is treated as not subject to service tax, based on the negative-list exclusion for transportation of goods by vessel and the Place of Provision of Service rules locating the service outside India; the question of reverse charge applicability was raised but the contributors uniformly view inbound sea freight to the first customs station as outside the service tax net. Discussion-Forum Service Tax Thu, 28 Aug 2014 15:51:57 +0530 https://www.taxtmi.com/forum/issue?id=107251