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Liability to Service Tax on Ship repair during dry docking and ship chandler’s Services

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....docking and ship chandler's Services Circular No 67/16/2003-ST, Dated Nov 10, 2003 1. I am directed to say that a doubt has been raised regarding levy of Service Tax on ship repair during the dry d....

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....o a vessel or goods, Thus, all such services rendered, including during dry dock and repairs to the ship, are taxable which should include not only the minor repairs provided by ship chandlers but als....