Service Tax- Reverse Charge -transportation of goods by vessel from outside India

By | January 13, 2017
(Last Updated On: January 13, 2017)

Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.

Notification No 03/2017-Service Tax dt. 12-01-2017

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