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These days it is common in Government circles to encourage public-private enterprise partnership.There may be various revenue models.I am concerned with the following arrangement:A port has issued license to private enterprise to operate cranes for loading and unloding purpose.The private enterprise is entitled to collect charges from port users not exceeding the Tariff Authority prescribed rates.Undoubtedly, the private operator being authorised by the port and their charges to users being covered by regulations ,will be covered under PORT SERVICES.The question is regarding the taxbility or otherwise of the huge license fees paid by the private enterprise to the PORT,in the hands of the port.In other words is the license fees collected upfront for allowing the private enterprise is taxable in the hands of the port.
Taxability of license fees
ranganath shenoy
License fees taxability: upfront payments to ports for operator authorization are not presently identified as a taxable service. Whether upfront license fees paid by a private operator to a port for the right to operate cranes and collect regulated charges from port users are taxable as port services; respondent states no identified taxable service currently covers that license amount. (AI Summary)
