https://www.taxtmi.com/manuals?id=1529 Transportation of goods by aircraft from outside India to the customs station of clearance is exempt under notification notwithstanding removal from the negative list; service tax on such carriage is excluded from customs value. Domestic shipping pays service tax under forward charge; services from foreign shipping lines are taxed under reverse charge at the Indian recipient, with service tax paid available as input credit. Cenvat credit is allowed for provision of vessel transport from the customs station to places outside India, with related amendments to Cenvat rules. en-us Thu, 14 Jul 2016 15:55:00 +0530 Thu, 14 Jul 2016 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1529 Transportation of goods by aircraft from outside India to the customs station of clearance is exempt under notification notwithstanding removal from the negative list; service tax on such carriage is excluded from customs value. Domestic shipping pays service tax under forward charge; services from foreign shipping lines are taxed under reverse charge at the Indian recipient, with service tax paid available as input credit. Cenvat credit is allowed for provision of vessel transport from the customs station to places outside India, with related amendments to Cenvat rules. Manuals Service Tax Thu, 14 Jul 2016 15:55:00 +0530 https://www.taxtmi.com/manuals?id=1529