Port service taxation: services related to port operations are taxable and liability lies with the service provider.

Services in relation to port operations are taxable when provided to any person by any other person, with liability on the service provider. Section 65A does not apply where the service is rendered wholly within the port. "Port" and "vessel" adopt meanings from the Major Port Trusts Act, while "goods" takes its meaning from the Sale of Goods Act; "port service" means any service rendered within a port.

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