https://www.taxtmi.com/forum/issue?id=112816 Place of provision for transportation of goods by sea to a place outside India is the destination; therefore ocean freight for exports is regarded as supplied outside the taxable territory and is not liable to service tax. A departmental demand for service tax on such export ocean freight is contrary to this place-of-provision principle and may be contested on that basis. en-us Thu, 14 Sep 2017 16:08:21 +0530 Thu, 23 Jan 2025 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112816 Place of provision for transportation of goods by sea to a place outside India is the destination; therefore ocean freight for exports is regarded as supplied outside the taxable territory and is not liable to service tax. A departmental demand for service tax on such export ocean freight is contrary to this place-of-provision principle and may be contested on that basis. Discussion-Forum Service Tax Thu, 14 Sep 2017 16:08:21 +0530 https://www.taxtmi.com/forum/issue?id=112816