Services outside territorial waters not subject to service tax where the levy has not been extended to EEZ or continental shelf. Services performed beyond India's territorial waters are outside the scope of Service Tax because the levy under Chapter V of the Finance Act has not been extended to the Continental Shelf or the Exclusive Economic Zone. India for Service Tax includes territorial waters, but services provided beyond those waters are not liable to Service Tax until statutory extension or notification extends the levy to those maritime zones.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Services outside territorial waters not subject to service tax where the levy has not been extended to EEZ or continental shelf.
Services performed beyond India's territorial waters are outside the scope of Service Tax because the levy under Chapter V of the Finance Act has not been extended to the Continental Shelf or the Exclusive Economic Zone. India for Service Tax includes territorial waters, but services provided beyond those waters are not liable to Service Tax until statutory extension or notification extends the levy to those maritime zones.
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