Service tax territorial scope expanded to installations, structures and vessels in continental shelf and exclusive economic zone. Amendment to Notification No. 1/2002 - Service Tax replaces the prior phrase beginning with 'designated areas in the Continental Shelf' and ending with 'with immediate effect' with the words 'installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India', thereby clarifying that the notification applies to those installations, structures and vessels within the continental shelf and exclusive economic zone.
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Provisions expressly mentioned in the judgment/order text.
Service tax territorial scope expanded to installations, structures and vessels in continental shelf and exclusive economic zone.
Amendment to Notification No. 1/2002 - Service Tax replaces the prior phrase beginning with "designated areas in the Continental Shelf" and ending with "with immediate effect" with the words "installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India", thereby clarifying that the notification applies to those installations, structures and vessels within the continental shelf and exclusive economic zone.
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