Dredging service taxability: provision of dredging services is taxable and the service provider bears tax liability. Any service provided in relation to dredging is a taxable service, with the service provider liable to pay service tax; the receiver may be any person. 'Dredging' means removal of material including silt, sediments, rocks, sand, refuse, debris and plant or animal matter in excavating, cleaning, deepening, widening or lengthening, permanently or temporarily, of rivers, ports, harbours, backwaters or estuaries. A departmental circular withdraws earlier technical clarifications and consolidates guidance on scope, classification, valuation, export/import of services and exemptions.