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2014 (1) TMI 257 - AT - Service TaxServices in relation to Continental Shelf of India (C.S.) and Exclusive Economic Zone of India (EEZ) - reverse charge - Notification 16/2010-ST dated 27.2.2010 - 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 thereof - pre-construction services - Held that:- The reading of Notification 14/2010-ST extended the provisions of the Finance Act to the whole of CS and EEZ 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 thereof - Notification No. 16/2010-ST dated 27.2.2010 is issued under Sections 93 and 94 of the Finance Act read with Section 66A of the Finance Act. We find that the provisions of Section 93 of the Finance Act empowers the Central Government to issue exemption notifications. In the provisions of Notification 14/2010-ST, the provisions of the Finance Act are extended in respect of the areas specified in column 2 to the Notification in the CS and EEZ for the purposes as mentioned in column 3 of the Notification. The provisions of the Notification were extended to whole of the CS and EEZ at serial No. 1 in respect of 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 thereof. At serial No. 2, the provisions of the Finance Act were extended to 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 in respect of 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. Appellant had not provided any service regarding which the appellant had paid service tax on reverse charge mechanism in respect of any service provided or to be provided by or to such installations, structures and vessels or for supply of any goods connected with such activity to installations, structures and vessels within the continental shelf and the exclusive economic zone of India - Decided in favour of assessee.
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