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    <title>Service Tax — Services provided outside the limits of Indian territorial waters not liable to tax</title>
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    <description>Services performed beyond India&#039;s territorial waters are outside the scope of Service Tax because the levy under Chapter V of the Finance Act has not been extended to the Continental Shelf or the Exclusive Economic Zone. India for Service Tax includes territorial waters, but services provided beyond those waters are not liable to Service Tax until statutory extension or notification extends the levy to those maritime zones.</description>
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      <title>Service Tax — Services provided outside the limits of Indian territorial waters not liable to tax</title>
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      <description>Services performed beyond India&#039;s territorial waters are outside the scope of Service Tax because the levy under Chapter V of the Finance Act has not been extended to the Continental Shelf or the Exclusive Economic Zone. India for Service Tax includes territorial waters, but services provided beyond those waters are not liable to Service Tax until statutory extension or notification extends the levy to those maritime zones.</description>
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      <pubDate>Mon, 08 Oct 2001 00:00:00 +0530</pubDate>
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