The same Department has published three Notifications dated April 13, 2017, dealingwith Service Tax on Import Ocean Freights.
The main content of these notifications is that as of April 23, 2017, the liability to pay Service Tax on Import Ocean Freight lies with the importer of the goods.
This means that Hamburg Sud will no longer charge Service Tax on prepaid freight of goods destined to India at origin with shipped on board date on or after April 23, 2017.













