https://www.taxtmi.com/forum/issue?id=111583 Services by way of transportation of goods by a vessel up to the customs station of clearance are now taxable after withdrawal of the exemption, and amendments introduce a reverse charge mechanism making the person in India who complies with customs filing obligations (including the person in charge of the vessel or their agent) liable to pay service tax on the full taxable value. Where an Indian establishment of the provider exists, the provider may charge service tax; otherwise the notified person pays and may recover the tax, with corresponding effects on customs assessable value and potential non availability of CENVAT credit. en-us Mon, 06 Mar 2017 17:41:37 +0530 Thu, 23 Jan 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111583 Services by way of transportation of goods by a vessel up to the customs station of clearance are now taxable after withdrawal of the exemption, and amendments introduce a reverse charge mechanism making the person in India who complies with customs filing obligations (including the person in charge of the vessel or their agent) liable to pay service tax on the full taxable value. Where an Indian establishment of the provider exists, the provider may charge service tax; otherwise the notified person pays and may recover the tax, with corresponding effects on customs assessable value and potential non availability of CENVAT credit. Discussion-Forum Service Tax Mon, 06 Mar 2017 17:41:37 +0530 https://www.taxtmi.com/forum/issue?id=111583