𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗥𝗲𝗻𝗱𝗲𝗿𝗲𝗱 𝗶𝗻 𝗡𝗼𝗻-𝗗𝗲𝘀𝗶𝗴𝗻𝗮𝘁𝗲𝗱 𝗔𝗿𝗲𝗮𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Repair and maintenance services rendered in non-designated areas of the continental shelf and exclusive economic zone of India are not subject to service tax under the Finance Act, 1994."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Aban Infrastructure Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether service tax is applicable to repair services performed in non-designated areas of the continental shelf and exclusive economic zone of India? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant performed repairs/maintenance of rig/drill ships in non-designated areas and argued that service tax was not applicable.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that Chapter V of the Finance Act, 1994 applies only to designated areas within the continental shelf and exclusive economic zone of India. Since the repair services were performed in non-designated areas, service tax is not applicable. The appeal was allowed, and the demand was set aside.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Aban Infrastructure Pvt. Ltd. vs. The Commissioner of GST & Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 28 February 2023 📜 This ruling affirms that services rendered in non-designated areas are outside the scope of the Finance Act, 1994, and not subject to service tax.