TMI BlogSupply or serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Importing of pallets under Customs Notification 104/94 and after packing exports takes place. Will it be supply of goods or we need to pay service tax under reverse charge mechanism. If ST paid whether it is eligible for cenvat credit. Regards K Srinivasan - Reply By Brijesh Verma - The Reply = Here, the activity that is being done in India is important. The activity is "Packi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng". So please first judge the excise applicability. Further, the query seems to be incomplete insofar as you have not provided any details as to on whose behalf this work is being carried out. If this work is on a principal basis i.e. direct import and export on own behalf then in our view service tax is not applicable. - Reply By srinivasan.K kuppuswamy - The Reply = My query is we are impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rting the packing materials from Logistics concern, Sweden under customs notification 104/94 under exemption from payment of duties. (Customs duty or CVD) and using for packing of finished goods and export from export warehouse registered under Rule 20 of Central Excise Rules . Exports takes place from Export warehouse which is separately registered under export warehousing procedure under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 20 of Central Excise Rules . Finished goods are transferred from manufacturing premises to Export warehouse from there exports takes place. We are paying the service tax under reverse charge mechanism on the transaction charges as well rental charges paid to the Logistics, Sweden ( packing material logistics) My specific query is packing material BOE in the name of Factory. From there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only we are transferring to Export warehouse. The service tax paid under reverse charge mechanism from Factory. Can we avail service tax credit at factory for the service tax paid under reverse charge mechanism. Rest of other export services such as Port services, Terminal handling, CHA etc can we claim service tax refund under Notification No. 41/2012-ST (For the exports takes place from e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport warehouse) Request your reply and your immediate answer will be highly solicited. Kind regards K Srinivasan - Supply or service - Query Started By: - srinivasan.K kuppuswamy Dated:- 23-9-2013 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
