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of <h1>Service Tax Exemption on Transshipment of Goods by Vessel Through India Clarified Under Finance Act, 1994 and Customs Act, 1962.</h1> The circular clarifies that service tax is not applicable on the transportation of goods by a vessel from outside India to an Indian customs station if the goods are intended for transshipment to another country. According to the Customs Act, 1962, and relevant regulations, such goods can be transshipped through India without paying customs duty, provided they are listed for transshipment in the import manifest. Under the Finance Act, 1994, and the Place of Provision of Services Rules, 2012, the destination of goods determines tax applicability. Since these goods are destined for a country outside India, they are not taxable in India.
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