Transport of Coastal Goods; and Goods transported through Inland water Service - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Chapter No. 108 Transport of Coastal Goods; and Goods transported through Inland water Service (w.e.f. 1-09-2009 ) What is taxable - 65(105)(zzzzl) Any service provided or to be provided to any person, by any other person, in relation to transport of (i) coastal goods; (ii) goods through national waterway; or (iii) goods through inland water. Explanation. For the purposes of this sub-clause, (a) "coastal goods" has the meaning assigned to it in clause (7) of section 2 of the Customs Act, 1962 (52 of 1962); (b) "national waterway" has the meaning assigned to it in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985);. (c) "inland water" has the meaning assigned to it in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917) Who is the receiver of service Any person Who is the provider of service Any other person ************************* Extracts from Circular No. D.O. F. No.334/13/2009-TRU dated 6-7-2009 Coastal goods (as defined under the Customs Act) and transport of goods through National Waterways, and inland waters are proposed to be brought under tax net. Suitable abatement and exemption to specified goods would be provided through issuance of notification at the appropriate time.