| Notification No :
14/2010-S.T. |
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| Dated :
27/02/2010
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| Seeks to amend Notification No. 1/2002- Service Tax, dated 1st March, 2002 so as to explain certain activities in the Continental Shelf and Exclusive Economic Zone of India. |
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G.S.R. (E).- In exercise of the powers conferred by clause (a) of the section (6) of section 6 and clause (a) of sub-section (7) of section 7 of the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), and in supersession of the Government of India in the Ministry of Finance (Department of Revenue) Notification No. 1/2002-Service Tax, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, vide number G.S.R. 153(E), dated the 1st March, 2002, except as respects things done or omitted to be done before such supersession, the Central Government hereby extends the provisions of Chapter V of the Finance Act, 1994 (32 of 1994), to the areas specified in column (2) of the Table below, in the continental shelf and exclusive economic zone of India for the purposes as mentioned in column (3) of the said
Table
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Sr. No.
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The areas in the Continental Shelf and the Exclusive Economic Zone of
India
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Purpose
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(1)
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(2)
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(3)
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1.
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Whole of continental shelf and exclusive economic zone of India
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Any service provided for all activities pertaining to construction of installations, structures and vessels for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply there of.
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2.
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The installations, structures and vessels within the continental shelf and the exclusive economic zone of India, constructed for the purposes of prospecting or extraction or production of mineral oil and natural gas.
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Any service provided or to be provided by or to such installations, structures and vessels and for supply of any goods connected with the said activity.
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[F. No. 334/1/2010 -TRU]
(Prashant Kumar)
Under Secretary to the Government of India |
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