We hire the services of varioues foreign vessel owners for carrying out our shipment to various foreign countries. Are we liable to pay service tax being the service reciepient under the reverse charge mechanism when the service provider is located in a non-taxable terittory? Further the recent notification no 26/2012-ST gives abatement of 50% for transport of goods in a vessel. Is the vessel moving from one coutry to another is also covered under this?
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