In this Chapter, unless the context otherwise requires,

(105) "taxable service" means any service provided,-

(zzzzl) to any person, by any other person, in relation to transport of -

(i) coastal goods;

(ii) goods through national waterway; or

(iii) goods through inland water.

Explanation.- For the purposes of this sub-clause,-

(a) "Coastal goods" has the meaning assigned to it in clause (7) of section 2 of the Customs Act, 1962 (52 of 1962);

(b) "national waterway" has the meaning assigned to it in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985(82 of 1985);

(c) "Inland water" has the meaning assigned to it in clause (b) of section 2 of the Inland Vessels Act, 1917(1 of 1917);