https://www.taxtmi.com/caselaws?id=75584 A licence or registration certificate to operate in port premises does not, by itself, amount to authorisation by the port for "port service" under the Finance Act, 1994. The Tribunal noted that loading, unloading, reloading, transportation and allied activities are taxable as port service only when rendered by a port, another port, or a person authorised by the port in relation to vessel or goods. Because the appellant's activities were not services the port was statutorily required to provide, the demand for service tax and associated penalties were unsustainable. en-us Thu, 06 Aug 2009 00:00:00 +0530 Thu, 06 May 2010 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75584 A licence or registration certificate to operate in port premises does not, by itself, amount to authorisation by the port for "port service" under the Finance Act, 1994. The Tribunal noted that loading, unloading, reloading, transportation and allied activities are taxable as port service only when rendered by a port, another port, or a person authorised by the port in relation to vessel or goods. Because the appellant's activities were not services the port was statutorily required to provide, the demand for service tax and associated penalties were unsustainable. Case-Laws Service Tax Thu, 06 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75584