d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 035.01 / 01.07.07 [Issue] Whether repair of ships during dry-docking by persons duly authorized by the Port is leviable to service tax under port service [section 65(105) (zn)]? [Comment] 
Repair of ships in an Indian port, whether or not during dry-docking, by the port or by the person duly authorized by the port authorities is leviable to service tax under port service.
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
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