https://www.taxtmi.com/caselaws?id=78723 SC held that members of the respondent Association were not liable to pay service tax for marine logistic services rendered by Offshore Support Vessels to a public sector undertaking during 1.6.2007-15.5.2008 under Section 65(105)(zzzy) of the Finance Act, 1994. The Court found that the contractual activities described in the schedule were not even remotely covered by the said taxable entry. It affirmed the relevant HC judgment on the facts but expressly left the larger question of law open. The Department was permitted to seek documents from the Association or the undertaking to verify if any other taxable services were provided. en-us Wed, 01 Dec 2010 00:00:00 +0530 Mon, 24 Nov 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78723 SC held that members of the respondent Association were not liable to pay service tax for marine logistic services rendered by Offshore Support Vessels to a public sector undertaking during 1.6.2007-15.5.2008 under Section 65(105)(zzzy) of the Finance Act, 1994. The Court found that the contractual activities described in the schedule were not even remotely covered by the said taxable entry. It affirmed the relevant HC judgment on the facts but expressly left the larger question of law open. The Department was permitted to seek documents from the Association or the undertaking to verify if any other taxable services were provided. Case-Laws Service Tax Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78723