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August 2016

No Service Tax on Goods Transportation by by Vessel upto 31 05 2016

By Tarun Ghia, Pratik Mehta, Brijesh Cholera
Chartered Accountants
Reading Time 1 mins
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Notification No. 36/2016 dated 23 05 2016

CBEC vide this Notification has exempted the taxable services by way of transportation of goods by a vessel from outside India upto the customs station in India with respect to which the invoice for the service has been issued on or before the 31st May, 2016, from the whole of service tax leviable thereon, subject to the condition that the import manifest or import report required to be delivered under section 30 of the the Customs Act, 1962 has been delivered on or before the 31st May, 2016 and the service provider or recipient produces Customs certified copy of such import manifest or import report.

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