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<h1>Paradeep Port's Management Committee Must Pay Service Tax Under Finance Act Section 65 for 'Port Services.</h1> The Management Committee (CFH Scheme) at Paradeep Port is liable to pay service tax under 'Port Services' as per Section 65 of the Finance Act, 1994. This committee, established by the Supreme Court to address worker issues, operates under the Paradeep Port Scheme and supplies labor for port operations. Two officers from the Paradeep Port Trust oversee the committee, and contractors are licensed by the Port Trust. The Board clarified that the committee functions similarly to a Dock Labour Board, which is subject to service tax. Therefore, the committee is authorized to render services within the port area and must pay the applicable service tax.