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        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.

        <h1>Service tax exemption for maritime services provided by non-residents and consumed outside India during sailing of ship.</h1> Exemption from service tax applies to specified taxable services provided by a non-resident person outside India and consumed outside India in the course of sailing of a ship, where services relate to handling of ships or goods in a port outside India. Qualifying ships include those registered or chartered under relevant shipping laws, and ownership or charter must be by an Indian citizen, a statutory entity with principal place of business in India, or a registered co-operative society.

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