Port services liability affirmed for Management Committee; service tax applies to its port-area clearing, forwarding and handling labour services. Management Committee (CFH Scheme), Paradeep Port, functions like a Dock Labour Board and, because its contractors operate under permits issued by the Paradeep Port Trust and it provides clearing, forwarding and handling labour in relation to vessels and goods within the port area, it is an authorised provider of Port Services and liable to pay service tax under that head.
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Provisions expressly mentioned in the judgment/order text.
Port services liability affirmed for Management Committee; service tax applies to its port-area clearing, forwarding and handling labour services.
Management Committee (CFH Scheme), Paradeep Port, functions like a Dock Labour Board and, because its contractors operate under permits issued by the Paradeep Port Trust and it provides clearing, forwarding and handling labour in relation to vessels and goods within the port area, it is an authorised provider of Port Services and liable to pay service tax under that head.
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