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    <title>Applicability of service tax on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India w.r.t. goods intended for transhipment to any country outside India</title>
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    <description>Where goods landed at an Indian customs station are declared in the import manifest or import report for transhipment to a country outside India and are transshipped under the Customs Act and rules, the place of provision of transportation by sea is the foreign destination; consequently, transportation services from outside India to that customs station are not taxable in India.</description>
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      <title>Applicability of service tax on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India w.r.t. goods intended for transhipment to any country outside India</title>
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      <description>Where goods landed at an Indian customs station are declared in the import manifest or import report for transhipment to a country outside India and are transshipped under the Customs Act and rules, the place of provision of transportation by sea is the foreign destination; consequently, transportation services from outside India to that customs station are not taxable in India.</description>
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