Service Tax on Cruise Ship transport applies to recreational passenger voyages from Indian ports, taxing providers of such services. Service tax applies to the provision of taxable service for transport of a person embarking from any Indian port by a cruise ship used for recreational or ... Summary
Service Tax on Cruise Ship transport applies to recreational passenger voyages from Indian ports, taxing providers of such services.
Service tax applies to the provision of taxable service for transport of a person embarking from any Indian port by a cruise ship used for recreational or pleasure trips, excluding private vessels and those under fifteen net tonnage; any person can be recipient or provider and the provider is liable to pay service tax, with administrative guidance consolidating and superseding earlier technical clarifications on scope and related matters.
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