https://www.taxtmi.com/circulars?id=93 Service tax applies to vessel repairs and services rendered during dry docking by ports or authorised persons, including removal and replacement of damaged parts and major works such as plating. Port services include any service by a port or its authorised agents in relation to vessels or goods; thus dry dock facilities, ship repairs and ship chandler services are taxable, subject to the benefit of Notification No. 12/2003-ST where applicable. The Board has issued a further clarification for field formations and trade. en-us Mon, 10 Nov 2003 00:00:00 +0530 Wed, 04 Jan 2012 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=93 Service tax applies to vessel repairs and services rendered during dry docking by ports or authorised persons, including removal and replacement of damaged parts and major works such as plating. Port services include any service by a port or its authorised agents in relation to vessels or goods; thus dry dock facilities, ship repairs and ship chandler services are taxable, subject to the benefit of Notification No. 12/2003-ST where applicable. The Board has issued a further clarification for field formations and trade. Circulars Service Tax Mon, 10 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=93