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    <title>Transport of such person embarking from any port or other port in India, by a cruise ship.</title>
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    <description>Service tax applies to the provision of taxable service for transport of a person embarking from any Indian port by a cruise ship used for recreational or pleasure trips, excluding private vessels and those under fifteen net tonnage; any person can be recipient or provider and the provider is liable to pay service tax, with administrative guidance consolidating and superseding earlier technical clarifications on scope and related matters.</description>
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