https://www.taxtmi.com/caselaws?id=361921 Inland haulage charges incidental to and directly connected with shipping operations in international traffic fall within the India-France treaty provision governing shipping income rather than section 44B. The absence of express wording covering activities directly connected with transportation does not change the character of receipts linked to international shipping operations; consequently, such charges are not taxable in India. Service tax collected on those charges is likewise excluded from taxable gross receipts because its proposed inclusion depended on the incorrect premise that the underlying haulage charges were taxable under section 44B. en-us Wed, 13 Jun 2018 00:00:00 +0530 Fri, 15 Jun 2018 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361921 Inland haulage charges incidental to and directly connected with shipping operations in international traffic fall within the India-France treaty provision governing shipping income rather than section 44B. The absence of express wording covering activities directly connected with transportation does not change the character of receipts linked to international shipping operations; consequently, such charges are not taxable in India. Service tax collected on those charges is likewise excluded from taxable gross receipts because its proposed inclusion depended on the incorrect premise that the underlying haulage charges were taxable under section 44B. Case-Laws Income Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361921