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=61343 Under Section 66B and Section 66C and rule 10 of the Place of Provision of Services Rules, the place of provision for sea transportation is the destination of the goods; where import documentation and customs transhipment procedures identify the ultimate destination as a country outside the domestic territory and goods are transhipped accordingly, the transportation service to the customs station is not within the taxable territory and is not subject to service tax. en-us Mon, 27 Feb 2017 00:00:00 +0530 Tue, 04 Jun 2019 18:13:00 +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=61343 Under Section 66B and Section 66C and rule 10 of the Place of Provision of Services Rules, the place of provision for sea transportation is the destination of the goods; where import documentation and customs transhipment procedures identify the ultimate destination as a country outside the domestic territory and goods are transhipped accordingly, the transportation service to the customs station is not within the taxable territory and is not subject to service tax. Circulars Service Tax Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61343