https://www.taxtmi.com/caselaws?id=434629 Service tax was held inapplicable to repair and maintenance services performed on a drill ship in a non-designated area of the continental shelf and exclusive economic zone for the relevant period. The applicable notification had extended Chapter V of the Finance Act, 1994 only to designated areas, and the demand itself proceeded on the footing that the work was done outside that notified territorial scope. As the charging provisions had not been validly extended to the place where the services were rendered at that time, the demand could not be sustained and the assessee succeeded on the merits. en-us Tue, 28 Feb 2023 00:00:00 +0530 Tue, 28 Feb 2023 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434629 Service tax was held inapplicable to repair and maintenance services performed on a drill ship in a non-designated area of the continental shelf and exclusive economic zone for the relevant period. The applicable notification had extended Chapter V of the Finance Act, 1994 only to designated areas, and the demand itself proceeded on the footing that the work was done outside that notified territorial scope. As the charging provisions had not been validly extended to the place where the services were rendered at that time, the demand could not be sustained and the assessee succeeded on the merits. Case-Laws Service Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434629