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    <title>Certain services in the course of sailing of a ship are exempt, w.e.f. 16-06-2005</title>
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    <description>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.</description>
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      <description>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.</description>
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