Service tax on freight forwarders on transportation of goods from India

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.... / Chief Commissioners of Central Excise/Service Tax Principal Directors General (Director General Goods & Service Tax/ DGCEI/ Systems/Audit/Tax Payer Services/Performance Management Chief Commissioner AR CESTAT All Principal Commissioners/Commissioners of Central Excise/Service Tax All Principal Additional Directors General/ Additional Directors General Audit Madam/Sir Subject: Service tax on....

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....lace of provision of intermediary services is the location of the service provider. An intermediary has been defined, inter alia, in rule 2(f) of the POPS Rules 2012, as one who arranges or facilitates the provision of a service or a supply of goods between two or more persons, but does not include a person who provides the main service or supplies the goods on his own account. The contents of the....

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....the service of transportation but not providing it on his own account. When the freight forwarder acts as an agent of an air line/carrier/ocean liner, the service of transportation is provided by the air line/carrier/ocean-liner and the freight forwarder is merely an agent and the service of the freight forwarder will be subjected to tax while the service of actual transportation will not be liabl....