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Clik here to view.No Service Tax on Goods Transportation by Vessel if invoice issued upto 31-05-2016 CBEC vide Notification No. 35/2016-Service Tax dated June 23, 2016 has exempts the taxable services by way of transportation of goods by a vessel from outside India upto 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 thereon, subject to the condition that the import manifest or import report required to be delivered under section 30 of the the Customs Act, 1962 (52 of 1962) has been delivered on or before the 31st May, 2016 and the service provider or recipient produces Customs certified copy of such import
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