TMI BlogApplicability of service tax on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India w.r.t. goods intended for transhipment to any country outside IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... CENTRAL EXCISE SERVICE TAX, GUWAHATI SETHI TRUST BUILDING, 5 th FLOOR, G.S. ROAD, BHANGAGARH GUWAHATI - 781 005 Dated- 08/03/2017 TRADE NOTICE No. 01/2017- SERVICE TAX Sub:- Applicability of service tax on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India w.r.t. good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case may be, as for transhipment to any place outside India. [Section 54(2) of the Customs Act, 1962]. Further, Goods Imported (Conditions of Transhipment) Regulations, 1995 have been prescribed for the procedure to be followed for transhipment of such goods. 3. It is pertinent to mention that as per the charging Section 66B of the Finance Act, 1994, service tax is leviable on service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port report as the case may be and the goods are transhipped in accordance with the provisions of the Customs Act, 1962 and rules made there under. Hence, with respect to such goods, services by way of transportation of goods by a vessel from a place outside India to the customs station in India are not taxable in India as the destination of such goods is a country other than India. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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