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    <title>Service tax on import of Service</title>
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    <description>Whether service tax applies to reimbursement of freight for household goods shipped by deputed foreign employees depends on who received the service and where it was provided. International carriage destined outside India is treated as provided outside India, so freight paid by the foreign organisation and recovered from the Indian affiliate is ordinarily not taxable or subject to reverse charge. Domestic legs of transport remain taxable in India, household goods freight is not exempt by default, and reimbursements may be taxable unless demonstrably paid as a pure agent.</description>
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      <description>Whether service tax applies to reimbursement of freight for household goods shipped by deputed foreign employees depends on who received the service and where it was provided. International carriage destined outside India is treated as provided outside India, so freight paid by the foreign organisation and recovered from the Indian affiliate is ordinarily not taxable or subject to reverse charge. Domestic legs of transport remain taxable in India, household goods freight is not exempt by default, and reimbursements may be taxable unless demonstrably paid as a pure agent.</description>
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