Service tax on ship repair: dry docking and ship chandler services are taxable, with applicable notification relief available. Service tax applies to vessel repairs and services rendered during dry docking by ports or authorised persons, including removal and replacement of damaged parts and major works such as plating. Port services include any service by a port or its authorised agents in relation to vessels or goods; thus dry dock facilities, ship repairs and ship chandler services are taxable, subject to the benefit of Notification No. 12/2003-ST where applicable. The Board has issued a further clarification for field formations and trade.
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.
Service tax on ship repair: dry docking and ship chandler services are taxable, with applicable notification relief available.
Service tax applies to vessel repairs and services rendered during dry docking by ports or authorised persons, including removal and replacement of damaged parts and major works such as plating. Port services include any service by a port or its authorised agents in relation to vessels or goods; thus dry dock facilities, ship repairs and ship chandler services are taxable, subject to the benefit of Notification No. 12/2003-ST where applicable. The Board has issued a further clarification for field formations and trade.
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