Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29, 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India

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.... of goods by a vessel from a place outside India up to the customs station of clearance in India<br>Notification No. 3/2017 Dated:- 12-1-2017 Service Tax<br>Service Tax<br>Service Tax<br>ST<br>GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 3/2017-Service Tax New Delhi, the 12th January, 2017 G.S.R. 26 (E).- In exercise of the powers conferred by sub....

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....the customs station of clearance in India;"; (ii) in paragraph (II), in the Table, after Sl. No. 11 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:- " 12. in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India Nil 1....