Issues related to levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India to the customs station in India https://www.taxtmi.com/circulars?id=60585 Notification withdraws exemption for sea-transport services provided by persons in non-taxable territories to persons in non-taxable territories up to Indian customs clearance; the Indian person who effects customs compliance is liable to pay service tax. Foreign shipping lines cannot meet the conditional exemption tied to non-availability of Cenvat credit because their services are zero-rated abroad and they are not registered under Cenvat Credit Rules, so tax applies on the full service value with the prescribed customs-value-based payment option and applicable ancillary cesses. en-us Mon, 08 May 2017 00:00:00 +0530 Fri, 26 Apr 2019 12:36:00 +0530 TaxTMI RSS Generator Issues related to levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India to the customs station in India https://www.taxtmi.com/circulars?id=60585 Notification withdraws exemption for sea-transport services provided by persons in non-taxable territories to persons in non-taxable territories up to Indian customs clearance; the Indian person who effects customs compliance is liable to pay service tax. Foreign shipping lines cannot meet the conditional exemption tied to non-availability of Cenvat credit because their services are zero-rated abroad and they are not registered under Cenvat Credit Rules, so tax applies on the full service value with the prescribed customs-value-based payment option and applicable ancillary cesses. Circulars Service Tax Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60585