Issues related to levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India to the customs station in India

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....F INDIA OFFICE OF THE COMMISSIONER CENTRAL EXCISE & SERVICE TAX, GUWAHATI SETHI TRUST BUILDING, 5^th FLOOR, G.s. ROAD, BHANGAGARH GUWAHATI - 781 005 C. No. IV(16)02/Trade Notice/ST/HQRS/GHY/2017/2040-78 Dated- 08/05/2017 TRADE NOTICE No. 02/2017- SERVICE TAX Sub:- Issues related to levy of service tax on the services provided by a person located in non-taxable territory to a p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ervice tax vide notification No. 2/2017 and 3/2017ST both dated 12th January, 2017. 2. Several representations have been received seeking clarification on levy of service tax on the services provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a imported goods as determined under Section 14 of the Customs Act, 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... full value of such services, the exempted value of service has already suffered taxes (Central Excise) which would have been available as Cenvat credit to set off service tax on full value of service. In effect, service tax is levied on the value added only. However, in case of foreign shipping lines, their services being exports from their home country, are zero-rated in their home country and t....