TMI Blogservice tax on various jobsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable , 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 applicable or RCM applicable Overseas remittance - whether service tax is applicable or RCM applicable Indirect expenses (admin ) related service tax whether w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 exporter located in India , whether service tax is applicable or RCM applicable. Whether service tax is applicable on transport charges . service rendere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 overseas counterpart - Reply By KASTURI SETHI - The Reply = SH.DHANLAKSHMI R.Ji, Your firm's activity is covered under Rule 9 (C) of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace 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 also) Definition of 'Intermediary' as per Rule 2 (f) of POPS Rules, 2012 w.e.f. 1.10.2014 intermediary means a br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oker, 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 the goods on his account. You are doing various jobs on behalf of your clients.Hence Service Tax is applicable on ex-w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orks 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 Provide r. There are ten questions/points asked by your firm which are discussed as under:- For points 1 to 8, location of service provider is in India and your firm is the service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovider 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 abatement of 70% from the gross amount of freight. Reverse charge mechanism is applicable to GTA serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 reply dated 18.5.2015 on this very issue which is in harmony with my reply. Qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery ID No.108619 dated 18.5.15 refers in this forum. - service tax on various jobs - Query Started By: - dhanalakshmi r Dated:- 12-1-2016 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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