NOTIFICATION
Government
of India
Ministry of Finance
(Department of Revenue)
***
No.
22/ 2005-Service Tax, 17 Jyaistha, 1927 (Saka)
G.S.R. (E).- In exercise 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 Finance Act provided by a non-resident person
outside India and consumed outside India, in the course of sailing
of a ship which is,-
(a)
registered as an Indian ship under the Merchant Shipping Act, 1958
(44 of 1958);
(b)
registered under the Coasting Vessels Act, 1838 (19 of 1838);
(c)
registered under the Inland Vessels Act, 1917 (1 of 1917); or
(d)
chartered and licenced under the Merchant Shipping Act, 1958, and
such ship is owned or chartered, as the case may be, by,-
(i)
a citizen of India;
(ii)
a company or a body established by or under any Central Act or State
Act which has its principal place of business in India; or
(iii)
a co-operative society which is registered or deemed to be registered
under the Co-operative Societies Act, 1912 (2 of 1912), or any 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 in a ship in a port outside
India; or
(c)
any other services related to the handling of ships or goods carried
in a ship.
Explanation.-
For the purposes of this notification, “non-resident person”
means a person, who has established a business or has a fixed establishment
from which the service is provided or to be provided, or has his
permanent address or usual place of residence, in a country other
than India.
2.
This notification shall come into force on the 16th day of June,
2005.
[F.
No. B1/7/2005-TRU]
(Ajay)
Under Secretary to the Government of India
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