https://www.taxtmi.com/caselaws?id=32747 The HC held that offshore marine logistics services supplied via vessels, barges and tugs do not fall under entry (zzzy) as services directly related to mining but are covered by entry (zzzzj) concerning transport of tangible goods by sea without transfer of possession or control. Entry (zzzzj) and entry (zzzy) are independent; the former was not a carve-out of the latter. Consequently, service tax under entry (zzzy) could not be demanded from the petitioners for services to the fifth respondent, the impugned demand notices were quashed, and the petition was disposed accordingly. en-us Mon, 23 Mar 2009 00:00:00 +0530 Thu, 04 Sep 2025 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32747 The HC held that offshore marine logistics services supplied via vessels, barges and tugs do not fall under entry (zzzy) as services directly related to mining but are covered by entry (zzzzj) concerning transport of tangible goods by sea without transfer of possession or control. Entry (zzzzj) and entry (zzzy) are independent; the former was not a carve-out of the latter. Consequently, service tax under entry (zzzy) could not be demanded from the petitioners for services to the fifth respondent, the impugned demand notices were quashed, and the petition was disposed accordingly. Case-Laws Service Tax Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32747