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Service tax on freight forwarders on transportation of goods from India

Service Tax - 197/7/2016 - Dated:- 12-8-2016 - Circular No. 197/7/2016 -Service Tax F. No. 137/54/2016-Service Tax-Part-I Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Service Tax Wing New Delhi, the 12th August, 2016 To, All Principal Chief Commissioners / Chief Commissioners of Central Excise/Service Tax Principal Directors General (Director General Goods & Service Tax/ DGCEI/ Systems/Audit/Tax Payer Services/Performance Management Chief .....

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ail or courier, is the destination of the goods. It follows that the place of provision of the service of transportation of goods by air/sea from a place in India to a place outside India, will be a place outside the taxable territory and hence not liable to service tax. The provisions of rule 9 of the POPS Rules 2012, should also be kept in mind wherein the place of provision of intermediary services is the location of the service provider. An intermediary has been defined, inter alia, in rule .....

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ility for the actual transportation. It must be noted that in such cases the freight forwarder bears no liability with respect to transportation and any legal proceedings will have to be instituted by the exporters, against the airline/carrier/ocean liner. The freight forwarder merely charges the rate prescribed by the airline/carrier/ocean liner and cannot vary it unless authorized by them. In such cases the freight forwarder may be considered to be an intermediary under rule 2(f) read with rul .....

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