https://www.taxtmi.com/circulars?id=54682 Transportation of goods by air/sea to a destination outside India is treated as provided outside the taxable territory under Rule 10 POPS and not liable to service tax; a freight forwarder acting only as an intermediary under Rule 2(f)/Rule 9 is taxable for the facilitation service, whereas a freight forwarder acting as principal who assumes contractual liability and invoices as principal provides the transport service on his own account and such export transportation is not subject to service tax. en-us Fri, 12 Aug 2016 00:00:00 +0530 Sat, 13 Aug 2016 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54682 Transportation of goods by air/sea to a destination outside India is treated as provided outside the taxable territory under Rule 10 POPS and not liable to service tax; a freight forwarder acting only as an intermediary under Rule 2(f)/Rule 9 is taxable for the facilitation service, whereas a freight forwarder acting as principal who assumes contractual liability and invoices as principal provides the transport service on his own account and such export transportation is not subject to service tax. Circulars Service Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54682