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

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 https://www.taxtmi.com/circulars?id=60586 Transportation of goods by vessel to an Indian customs station is not taxable where the import manifest or report specifies transhipment to a foreign country and the goods are transshipped in accordance with the Customs Act and transhipment regulations, because the Place of Provision of Services is the destination outside India and thus outside the taxable territory. en-us Wed, 08 Mar 2017 00:00:00 +0530 Fri, 26 Apr 2019 12:56:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/circulars?id=60586 Transportation of goods by vessel to an Indian customs station is not taxable where the import manifest or report specifies transhipment to a foreign country and the goods are transshipped in accordance with the Customs Act and transhipment regulations, because the Place of Provision of Services is the destination outside India and thus outside the taxable territory. Circulars Service Tax Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60586