Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India - 3/2017 - Service Tax

Service tax liability for maritime import transportation shifted to the Indian person complying with customs clearance provisions.

The notification amends the service tax exemption framework to include transportation of goods by vessel from outside India up to the customs station of clearance, adds a Table entry reflecting its tax treatment and abatement, and provides that when both provider and recipient are in non taxable territory the person in India who complies with customs clearance obligations for the goods is liable to pay service tax.