Government of India
Ministry of Finance
Department of Revenue
Notification
No. 14/2010-Service Tax
New Delhi, the 27th February, 2010
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:-
TABLE
| Sl.No. |
The areas in the Continental Shelf
and the Exclusive Economic Zone of
India |
Purpose |
| (1) |
(2) |
(3) |
| 1. |
Whole of continental shelf and
exclusive economic zone of India |
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. |
| 2. |
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 |
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. |
[F. No. 334/1/2010 -TRU]
(Prashant Kumar)
Under Secretary to the Government of India