Seeks to exempt service tax on taxable services by way of transportation of goods by a vessel from outside India upto customs station in India with respect to which the invoice for the service has been issued on or before 31st May, 2016 - 36/2016 - Service Tax
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Exemption for vessel-to-India goods transportation services when invoice and customs manifest conditions are satisfied for tax relief. Exempts service tax on transportation of goods by vessel from outside India to an Indian customs station where the invoice was issued on or before the cut-off date, provided the import manifest or report was delivered by that date and a Customs-certified copy is produced by the service provider or recipient.
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.
Exemption for vessel-to-India goods transportation services when invoice and customs manifest conditions are satisfied for tax relief.
Exempts service tax on transportation of goods by vessel from outside India to an Indian customs station where the invoice was issued on or before the cut-off date, provided the import manifest or report was delivered by that date and a Customs-certified copy is produced by the service provider or recipient.
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