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of <h1>Dredging Services Taxable Since June 2005: Service Providers Must Pay Tax on Dredging Activities Per 2007 Circular.</h1> Dredging services, taxable from June 16, 2005, involve any service provided by one person to another concerning dredging activities. Dredging includes the removal of materials like silt, sediments, rocks, and debris from rivers, ports, harbors, backwaters, or estuaries, either temporarily or permanently. The service provider is responsible for paying the service tax. A circular dated August 23, 2007, supersedes previous circulars and clarifications regarding the scope, classification, valuation, and exemptions of taxable services, consolidating guidance on service tax matters.
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