Service tax exemption for maritime services provided by non-residents and consumed outside India during sailing of ship. 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.