2009 (3) TMI 29 - BOMBAY HIGH COURT

Applicability of Service Tax on Marine Logistic Services rendered by Offshore Support Vessels under entry (zzzy) i.e. treating them as services “in relation to mining or mineral’ oil or gas” - services rendered are covered by entry (zzzzj) because they supply vessels without transferring right of possession –– no direct relation to mining – services having remote connections cannot be included in entry (zzzy)of S. 65(105) merely on the strength of the words “in relation to” demand not justified.