In a notification issued by Ministry of Finance, No. 36/2016, dated 23rd June 2016, the Central Government in public interest exempted the Service Tax from taxable services by way of transportation of goods by a vessel from outside India up to the customs station in India with respect to which the invoice for the service has been issued on or before the 31st May 2016, from the whole of service tax leviable.
However, such exemption is subject to the condition that the import manifest or import report required to be delivered under section 30 of the Customs Act, 1962 (52 of 1962) has been delivered on or before the 31st May 2016.
The service provider or recipient produces Customs certified copy of such import manifest or import report, said the notification.
Read the full text of the notification below.