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of <h1>India Amends Service Tax Rules: Liability on Goods Transport by Vessel Clarified for Customs Compliance Parties.</h1> The Government of India has issued Notification No. 3/2017-Service Tax, amending Notification No. 30/2012-ST to specify the liability for paying service tax on certain transportation services. Effective January 22, 2017, the amendment clarifies that the person responsible for paying service tax on transportation of goods by vessel from outside India to the customs station in India is the person in India complying with sections 29, 30, or 38, read with section 148 of the Customs Act, 1962. This applies to services provided between non-taxable territories.
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