Extension of the scope of service tax to Whole of continental shelf and exclusive economic zone of India and the installations, structures and vessels within the continental shelf and the exclusive economic zone of India, specified purposes – In Suppression of Notification No. 1/2002 - 14/2010 - Service Tax
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Service tax extension to continental shelf and EEZ covers services for construction and supply related to oil and gas installations. The Central Government extends Chapter V of the Finance Act, 1994 to the whole continental shelf and exclusive economic zone of India and to installations, structures and vessels within them, covering any service for construction of installations, structures and vessels used for prospecting, extraction or production of mineral oil and natural gas and the supply of such items, and any service provided by or to such installations, structures and vessels including supply of goods connected with those activities.
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.
Service tax extension to continental shelf and EEZ covers services for construction and supply related to oil and gas installations.
The Central Government extends Chapter V of the Finance Act, 1994 to the whole continental shelf and exclusive economic zone of India and to installations, structures and vessels within them, covering any service for construction of installations, structures and vessels used for prospecting, extraction or production of mineral oil and natural gas and the supply of such items, and any service provided by or to such installations, structures and vessels including supply of goods connected with those activities.
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