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Ocean freight paid to a foreign liner for imports, Service Tax

Issue Id: - 111127
Dated: 15-11-2016
By:- R. Meenakshi Ramiah

Ocean freight paid to a foreign liner for imports


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We pay ocean freight on imports to the agencies of the foreign liners. This agent company is incorporated in India. Should we still pay service tax on ocean freight on imports under reverse charge mechanism? Please clarify

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1 Dated: 15-11-2016
By:- Ganeshan Kalyani

In my view the agent should pay service tax under forward charge.


Page: 1

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