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I did my graduation from IIT Delhi and Post Graduate Diploma in Supply Chain and Logistics from LIBA Chennai.Worked five years in the BHEL then fifteen years in Revenue Department .Currently practicing as Indirect Tax Consultant in Service Tax, Excise and Customs.

Tuesday, March 8, 2011

No service tax if goods are transported form a location out side India to another location outside India


Relevant notification is reproduced here :

Notification    No.8/2011 – Service Tax       New Delhi, the 1st March, 2011

G.S.R. (E).-    In exercise of the powers conferred by  sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable
services as referred to in sub-clauses (zzn), (zzp) and (zzzp) of clause (105) of section 65 of the
Finance Act, provided to any person located in India, when the goods are transported from a place
located outside India to a final destination which is also outside India, from the whole of service tax
leviable thereon under section 66 of the Finance Act.
2.            This notification shall come into force on the 1st day of April, 2011.

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