Service of Goods Transportation
vessel from a place outside India up to the customs station of clearance is now Taxable
(However If similar service is by aircraft,it is exempt under Mega Exemption Notification)
Who pay Service Tax in this case?
In case of Domestic Shipping Line,
Normal Charge is applicable and it pays Service tax
In case of Foreign Shipping Line,
Reverse Charge is applicable as it is a case of import of Service and the Business entity receiving this service will pay Service Tax