Prior to 27-2-2010, no ST was leviable on services provided 'by' vessels in Continental Shelf

Service Tax : As per Notification 1/2002-ST as amended by Notification 21/2009-ST, only services 'to' installations, structures and vessels in CSI/EEZI were subjected to service tax and, therefore, services provided 'by' installations, structures and vessels in CSI/EEZI could not be taxed prior to 27-2-2010