Notification New Delhi, the 27
th
February, 2010
No. 14/2010-Service Tax
G.S.R. (E).- In exercise of the powers conferred by clause (a) of the section (6) of
section 6 and clause (a) of sub-section (7) of section 7 of the Territorial Waters, Continental
Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 (80 of 1976), and in
supersession of the Government of India in the Ministry of Finance (Department of Revenue)
notification No. 1/2002-Service Tax, dated the 1
st
March, 2002, published in the Gazette of
India, Extraordinary, vide number G.S.R. 153(E), dated the 1
st
March, 2002, except as
respects things done or omitted to be done before such supersession, the Central Government
hereby extends the provisions of Chapter V of the Finance Act, 1994 (32 of 1994), to the
areas specified in column (2) of the Table below, in the continental shelf and exclusive
economic zone of India for the purposes as mentioned in column (3) of the said Table:-
TABLE
Sl.
No.
The areas in the Continental Shelf
and the Exclusive Economic Zone of
India
Purpose
(1) (2) (3)
1. Whole of continental shelf and
exclusive economic zone of India
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 there of.
2. 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
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.
[F. No. 334/1/2010 -TRU]
(Prashant Kumar)
Under Secretary to the Government of India