Well Stimulation Vessel Management Classified as Non-Taxable Service; Refund Granted for Service Tax Imposed (Section 65(95a)).

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....Operation and Maintenance Management of Well Stimulation Vessel - Classification of service in question under ‘Ship Management Service' under Section 65(95a) upheld - The service provided during the disputed period from 16.06.2005 to 31.03.2006, is not taxable, being composite service, and cannot be vivisected - Refund allowed - AT....