Wrote on 16 July 2012
Earlier Notification regarding the negative list, the vessels not for tourism purposes were included. Thereby the service tax was not applicable to them. The vessel movement is regular between Calcutta and Port blair. Further Chennai-Port Blair sector is also there. Even within Andaman & Nicobar Islands, moving from one island to another island is resorted through vessels only. These may not be tourism purpose.
Recent Notification No 25/2012 released on 20th June 2012, there is no mention of any vessels. Is it to be presumed that the service tax will be applicable to such transport of passengers from 1st July 2012.
An early reply is very much appreciated