Certain services in the course of sailing of a ship are exempt, w.e.f. 16-06-2005

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....rcise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services specified in sub-clauses (h), (i), (j), (zn), (zr), (zza), (zzg), (zzi) and (zzl) of clause (105) of section 65 of the F....

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.... other law relating to co-operative societies for the time being in force in any State, from the whole of service tax leviable thereon under section 66 of the said Finance Act: Provided that the said exemption shall apply only in such cases where the said taxable services are provided in relation to,- (a) handling of ships in a port outside India; (b) handling or storage of goods carried ....