No Service on Transfer of goods by hiring vessel

Universal Dredging and Reclamation Corporation Ltd. Vs  Commissioner of CGST & Central Excise (CESTAT Chennai)

Transfer of goods by way of hiring vessel is not a Declared Service & hence No Service Tax applicable

The issue under consideration is whether the transfer of goods by way of hiring the charter vessel is taxable under  Service Tax as declared service?

In the present case, the appellants were awarded dredging activity in the dock basin of Tuticorin

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