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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(118) "vessel" has the meaning assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

The Other Statute Referred:

Clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963):

(z) "vessel" includes anything made for the conveyance, mainly by water, of human beings or of goods and a caisson;