Transporting Goods at Magdalla Port Not Exempt from Service Tax: Not 'National Waterways' Under Definition.

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Full Text of the Document

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....Exemption from Service Tax - ‘Inland waterways’ - transportation of goods - the service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is neither covered in the definition of ‘national waterways’, nor covered in the definition of ‘other waterway on any inland water’....