TaxTMI 
TaxTMI 
service tax on various jobs
X X X X Extracts X X X X
X X X X Extracts X X X X
....ervice tax on various jobs<br> Query (Issue) Started By: - dhanalakshmi r Dated:- 12-1-2016 Last Reply Date:- 16-1-2016 Service Tax<br>Got 2 Replies<br>Service Tax<br>We are an International Freight Forwarders Registered in Chennai Kindly advise the following :- Whether service tax is applicable on ex-works charges - import from non-taxable territory to India or RCM is applicable , we are doing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....above job on behalf of our clients (importer in India) Whether service tax is applicable on ex-works charges -Export from India to non-taxable territory or RCM is applicable , we are doing above job on behalf of our clients (Exporter in India) Handling charges - import incentive - whether service tax is applicable or RCM applicable Handling charges - Export incentive - whether service tax is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....applicable or RCM applicable Overseas remittance - whether service tax is applicable or RCM applicable Indirect expenses (admin ) related service tax whether we can taken input. Overseas detention / Demurrage charges/ repair charges collected from importer located in India,, whether service tax is applicable or RCM applicable Overseas detention / demurage charges/ repair charges collected from....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... exporter located in India , whether service tax is applicable or RCM applicable. Whether service tax is applicable on transport charges . service rendered in India (customer factory to port ) - transport charges charged to customer (exporter or importer Whether service tax is applicable on transport charges . service rendered in India (customer factory to port ) - transport charges charged to o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....verseas counterpart Reply By KASTURI SETHI: The Reply: SH.DHANLAKSHMI R.Ji, Your firm's activity is covered under Rule 9 (C) of Place of Provision Services Rules,2012 under the category of Specified Services- (C) Intermediary Services. Intermediaries Services include the following services w.e.f. 1.10.2014:- 1. Freight Forwarder acting as an intermediary (There are four other services als....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o) Definition of 'Intermediary' as per Rule 2 (f) of POPS Rules, 2012 w.e.f. 1.10.2014 "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e goods on his account. You are doing various jobs on behalf of your clients.Hence Service Tax is applicable on ex-works charges under the category of BAS under erstwhile Section 65 (105) (zzb) (vi) (Now 'Other than Negative List') As per Rule 9 of POPS RULES, 2012, Place of provision is location of Service Provider. There are ten questions/points asked by your firm which are discussed a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s under:- For points 1 to 8, location of service provider is in India and your firm is the service provider in India (Taxable Territory). You are liable to pay Service Tax on Ex- works charges mentioned in point No.1 to 8 above. RCM not applicable. Regarding Point No.9 & 10, Rule 10 of POPS Rules, 2012 is applicable. Who pays the freight will pay Service Tax on the amount of freight after abatem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent of 70% from the gross amount of freight. Reverse charge mechanism is applicable to GTA service under Notification No.30/12-ST dated 20.6.12 as amended. These are my views and interpretation. You may ask further question, if any doubt. I also solicit views from other experts on this issue. Reply By KASTURI SETHI: The Reply: Sh. Dhanalakshmi R, Pl.also peruse Sh.Sanjay Malhotra CS's rep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly dated 18.5.2015 on this very issue which is in harmony with my reply. Query ID No.108619 dated 18.5.15 refers in this forum.<br> Discussion Forum - Knowledge Sharing ....