https://www.taxtmi.com/forum/issue?id=108740 Liability for service tax depends on the place of provision and territorial rules: one position holds that services rendered at the Indian port by an Indian freight forwarder attract service tax payable by the provider (recoverable from the foreign recipient), while an alternative position treats the supply as export of services with the place of provision in the foreign recipient's territory, making service tax not leviable on the Singapore company. Import-of-services rules are said not to apply because the recipient is located outside India. en-us Sat, 13 Jun 2015 13:26:00 +0530 Thu, 23 Jan 2025 15:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108740 Liability for service tax depends on the place of provision and territorial rules: one position holds that services rendered at the Indian port by an Indian freight forwarder attract service tax payable by the provider (recoverable from the foreign recipient), while an alternative position treats the supply as export of services with the place of provision in the foreign recipient's territory, making service tax not leviable on the Singapore company. Import-of-services rules are said not to apply because the recipient is located outside India. Discussion-Forum Service Tax Sat, 13 Jun 2015 13:26:00 +0530 https://www.taxtmi.com/forum/issue?id=108740