Dredging in River

[CHANDRASEKAR RAJAGOPAL]

Service Tax on Dredging in River for the purpose of Beach Nourishment is Taxable or Not? If Service Tax Exempted kindly send case laws or Notificateions or circulars.

[KASTURI SETHI]

It is taxable. Now covered under the category of "Other Than Negative List". The following Case laws (pertaining to old period) prove taxability:-

RELIANCE MICHIGAN (JV) Versus COMMISSIONER OF C. EX., THANE-II 2014 (35) S.T.R. 620 (Tri. - Mumbai)- 2013 (7) TMI 236 - CESTAT MUMBAI

MACKINTOSH BURN LTD. Versus COMMISSIONER OF SERVICE TAX, KOLKATA 2010 (19) S.T.R. 682 (Tri. - Kolkata) - 2010 (5) TMI 435 - CESTAT, KOLKATA

 

 

 

 

 

[CSSANJAY MALHOTRA]

R/ Sh. Kasturi Sir,

Appreciate ur revert. Learning from me, as this area have not explored...

[Ganeshan Kalyani]

Beautifully replied by Sri Kasturi Sir, it enriched my knowledge. Thanks.

AI Summary

Service tax on dredging services for beach nourishment treated as taxable under other-than-negative-list, per cited precedents. Dredging in a river for beach nourishment is characterized by the respondents as taxable under the post negative list framework as an other than negative list service. The adviser cites earlier adjudicatory decisions as precedents supporting the taxable classification and records the enquiry and forum replies as practitioner guidance rather than a statutory ruling.