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of <h1>Provisions of Finance Act, 1994, extended to installations in India's continental shelf and EEZ under Notification No. 21/2009 ST.</h1> The notification extends the provisions of Chapter V of the Finance Act, 1994, to installations, structures, and vessels located in India's continental shelf and exclusive economic zone. Issued under the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976, this extension was initially detailed in Notification No. 1/2002-Service Tax dated March 1, 2002. The notification was later amended by Notification No. 21/2009 ST on July 7, 2009, to replace the reference to 'designated areas' with specific installations and structures. This extension was suppressed by Notification No. 14/2010 ST dated February 27, 2010.
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