https://www.taxtmi.com/caselaws?id=332030 A freight forwarder acting on a principal-to-principal basis is not an intermediary where it provides transportation services on its own account rather than merely arranging the carrier's service. For outbound consignments, the place of provision for goods transportation follows the destination rule, so shipment destined outside India was not taxable under the Finance Act, 1994. For inbound shipments, transportation of goods by aircraft or vessel from outside India to the customs station of clearance remained outside service tax up to 31.05.2016 under the negative list, and exemption continued for aircraft transport from 01.06.2016 under the relevant notification. en-us Fri, 22 Jul 2016 00:00:00 +0530 Sat, 18 Feb 2017 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332030 A freight forwarder acting on a principal-to-principal basis is not an intermediary where it provides transportation services on its own account rather than merely arranging the carrier's service. For outbound consignments, the place of provision for goods transportation follows the destination rule, so shipment destined outside India was not taxable under the Finance Act, 1994. For inbound shipments, transportation of goods by aircraft or vessel from outside India to the customs station of clearance remained outside service tax up to 31.05.2016 under the negative list, and exemption continued for aircraft transport from 01.06.2016 under the relevant notification. Case-Laws Service Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332030