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Seeks to amend notification No. 30/2012-ST dated 20.06.2012 so as to specify the person complying with the sections 29 30 or 38 read with section 148 of the Customs Act 1962 (52 of 1962) as the person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India

Service Tax - 3/2017 - Dated:- 12-1-2017 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 3/2017-Service Tax New Delhi, the 12th January, 2017 G.S.R. 26 (E).- In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 30/2012-Service Tax, dated .....

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lace outside India up to the customs station of clearance in India; ; (ii) in paragraph (II), in the Table, after Sl. No. 11 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:- 12. in respect of services provided or agreed to be provided by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India Nil 100% . (iii) after Explanation III, following Explanation shall be inserted, namely:- Explana .....

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