Liability to Service Tax on Ship repair during dry docking and ship chandler’s Services

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..... during the dry docking by the person duly authorised in this behalf by port authorities. This involves removal of damaged parts and replacement by new parts. This may involve repairing the outside bottom area of a Ship/Vessel by supplying huge quantities of MS plates etc. The matter has been examined, Port services means any service rendered by port or any person authorised by them, .....

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