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Whether the services in the form of supply of provisions called Ship Stores provided by Ship Chandlers to the vessels are taxable?

April 26, 2017called chandlers form provided Services ship Stores supply vessels

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Whether the services in the form of supply of provisions called Ship Stores provided by Ship Chandlers to the vessels are taxable?

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Ans:- The services rendered by Ship Chandlers are services rendered in relation to the vessel under authorization from port authorities and hence come within the ambit of port services and liable to service tax.