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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Port service taxation: services related to port operations are taxable and liability lies with the service provider.</h1> 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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