Other Port Services taxable; provider liable and section 65A inapplicable if service rendered wholly within other port. Other port services are taxable when any person provides services in relation to port operations at an other port. The provider-either the other port or any person authorised by it-is liable to pay service tax, while any person can be a receiver. Sectional proviso excludes application of the limiting provision when the service is rendered wholly within an other port. 'Other port' follows the definition of 'port' in the Indian Ports Act, and 'port service' means any service rendered within a port or other port.