10/18/2023 0 Comments Definition of dredging![]() The dictionary meaning of ‘dredge’ is to clear mud, sand etc. ![]() (c) Of any river, port, harbour, backwater or estuary. (b) In any excavating, cleaning, deepening, widening or lengthening, whether temporary or permanent. (a) Includes removal of material including silt, sediments, rocks, sand, refuse, debris, plant or animal matter. It includes certain objects or things while carrying out certain activities in specified areas or locations. The definition of dredging is an inclusive definition and it does not convey what is meant by dredging. “dredging” includes removal of material including, silt, sediments, rocks, sand, refuse, debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary”. Section 65(36a) defines ‘dredging’ as under. The gross amount charged to or gross consideration received from any person in relation to dredging services or activities shall be chargeable to service tax. Service tax has been imposed on dredging services rendered to any person by any other person engaged in provision of such services by the Finance Act, 2005 with effect from 16th June, 2005, vide Notification No.
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