Service Tax Not Applicable on Barge Transport from Vessel to Jetty; Part of Import Duty Process.

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Full Text of the Document

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....The question of rendering any service in respect of goods by way of cargo handling or otherwise can take place only after the customs transaction is completed. Therefore, the question of levying to service tax the transportation by barges from the mother vessel to the jetty onshore, would not arise at all since the said activity is part of the import transaction leviable to import duty....