Service Tax - transportation of goods by vessel from outside India up to the customs station - Exemption
GOVERNMENT has exempted the taxable services by way of transportation of goods by a vessel from outside India upto the customs station in India with respect to which the invoice for the service has been issued on or before the 31st May, 2016, from the whole of service tax leviable thereon.
This is subject to the condition that the import manifest or import report required to be delivered under section 30 of the the Customs Act, has been delivered on or before 31st May, 2016 and the service provider or recipient produces Customs certified copy of such import manifest or import report.
Notification No. , Dated:. June 23, 2016