TMI BlogClassification of services - Place of supply - export of services or not - the applicant extends vessel...Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the Indian territory and the service with respect to the said vessel ends when the vessel exits the Indian territory. In other words, the proposed services are rendered in respect of the vessels which are physically available in the Indian Territory and therefore, the proposed services are squarely covered under Section 13(3) - the pla..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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