Seeks to extend the provisions of Chapter V of the Finance Act, 1994 to installations, structures and vessels in the continental shelf of India and the exclusive economic zone of India - 001/02 - Service Tax
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Extension of service tax to installations and vessels in the continental shelf and exclusive economic zone under territorial waters law. The notification extends Chapter V of the Finance Act, 1994 to installations, structures and vessels in the continental shelf of India and the Exclusive Economic Zone, exercising powers under specified clauses of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 and noting a prior substituted territorial description and later suppression.
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.
Extension of service tax to installations and vessels in the continental shelf and exclusive economic zone under territorial waters law.
The notification extends Chapter V of the Finance Act, 1994 to installations, structures and vessels in the continental shelf of India and the Exclusive Economic Zone, exercising powers under specified clauses of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 and noting a prior substituted territorial description and later suppression.
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