Marine Logistic Services rendered by Offshore Support Vessels are taxable as entry (zzzzj) because they supply vessels without transferring right of possession and not under entry (zzzy) "in relation to mining or mineral' oil or gas". https://www.taxtmi.com/news?id=781 The services of offshore support vessels-including supply, towing, anchor handling, diving support, firefighting, accommodation and crane support-are pre or post mining activities lacking direct nexus to extraction and therefore do not fall under 65(105)(zzzy). They constitute supply of tangible goods and equipment for use offshore without transfer of possession or effective control and are governed by 65(105)(zzzzj); administrative directions treating them as mining related under zzzy are inapplicable. en-us Fri, 27 Mar 2009 12:18:06 +0530 Fri, 27 Mar 2009 12:18:06 +0530 TaxTMI RSS Generator Marine Logistic Services rendered by Offshore Support Vessels are taxable as entry (zzzzj) because they supply vessels without transferring right of possession and not under entry (zzzy) "in relation to mining or mineral' oil or gas". https://www.taxtmi.com/news?id=781 The services of offshore support vessels-including supply, towing, anchor handling, diving support, firefighting, accommodation and crane support-are pre or post mining activities lacking direct nexus to extraction and therefore do not fall under 65(105)(zzzy). They constitute supply of tangible goods and equipment for use offshore without transfer of possession or effective control and are governed by 65(105)(zzzzj); administrative directions treating them as mining related under zzzy are inapplicable. News - Fri, 27 Mar 2009 12:18:06 +0530 https://www.taxtmi.com/news?id=781