![]() ![]() (c) service should be rendered for a consideration, (b) service may be any service in relation to dredging, (a) service should be provided to other person i.e., service should be undertaken on behalf of others, ![]() ‘Any service provided or to be provided to any person, by any other person, in relation to dredging’.ĭredging services to be taxable, should satisfy the following conditions. Section 65(105)(zzzb) defines taxable service as under. ![]() Excavation means the action of excavating something.Įstuary means the tidal mouth of a large river, where the tides meet the stream. To excavate means to make a hole or channel by digging, dig out or extract material from the ground, remove earth carefully and systematically from an area to find buried remains. dredge is an apparatus for bringing up objects or mud from a river or sea bed by scooping or dragging. Oxford English dictionary defines dredging to mean cleaning out the bed of a harbour, river or other area of water by scooping out mud, weeds and rubbish with a dredge, bring up or clear something from river, sea etc. The dictionary meaning of ‘dredge’ is to clear mud, sand etc. (c) Of any river, port, harbour, backwater or estuary. (b) In any excavating, cleaning, deepening, widening or lengthening, whether temporary or permanent. (a) Includes removal of material including silt, sediments, rocks, sand, refuse, debris, plant or animal matter. It includes certain objects or things while carrying out certain activities in specified areas or locations. The definition of dredging is an inclusive definition and it does not convey what is meant by dredging. “dredging” includes removal of material including, silt, sediments, rocks, sand, refuse, debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary”. Section 65(36a) defines ‘dredging’ as under. The gross amount charged to or gross consideration received from any person in relation to dredging services or activities shall be chargeable to service tax. Service tax has been imposed on dredging services rendered to any person by any other person engaged in provision of such services by the Finance Act, 2005 with effect from 16th June, 2005, vide Notification No. ![]()
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