https://www.taxtmi.com/article/detailed?id=12662 Rule 10 of the Point of Provision of Services Rules fixes the place of provision for transport of goods at the place of destination; for outbound shipments by air or sea the destination is outside India. Where a supplier contracts on a principal-to-principal basis (not as an intermediary) and arranges carriage by carriers, the service is governed by Rule 10 and the freight margin recovered from customers for outbound transport does not attract service tax. en-us Mon, 03 Jun 2024 06:19:15 +0530 Mon, 03 Jun 2024 06:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12662 Rule 10 of the Point of Provision of Services Rules fixes the place of provision for transport of goods at the place of destination; for outbound shipments by air or sea the destination is outside India. Where a supplier contracts on a principal-to-principal basis (not as an intermediary) and arranges carriage by carriers, the service is governed by Rule 10 and the freight margin recovered from customers for outbound transport does not attract service tax. Articles Service Tax Mon, 03 Jun 2024 06:19:15 +0530 https://www.taxtmi.com/article/detailed?id=12662