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of <h1>Port Services Taxable Under Section 65(105)(zzl) Since 2003; Exempt if Rendered Entirely Within Port</h1> Taxable services related to port operations, effective from July 1, 2003, and July 1, 2010, are defined under section 65(105)(zzl) and pertain to services provided to any person concerning port activities. These services are taxable unless rendered entirely within the port, exempting them from section 65A provisions. The service provider can be the port itself or an authorized individual, with the same entities liable for service tax. 'Other port' follows the definition in the Indian Ports Act, 1908, excluding specified ports. Port services encompass any service conducted within a port or other port.
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