https://www.taxtmi.com/caselaws?id=203987 Services performed within port premises by licence-holders were not automatically taxable as "Port services" for the relevant period; the statutory distinction was between a mere licence to operate in the port area and authorization by the port to provide services the port itself is required to render. The later amendment expanding the scope of "Port services" was held to apply prospectively, so the tax demand, interest and penalties on that basis could not survive. Separate demands on CENVAT credit, and on "Steamer Agent services" and "Clearing & Forwarding services," were not sustained because the adjudicating orders lacked findings and reasons, and those matters were remitted for fresh adjudication. en-us Thu, 14 Oct 2010 00:00:00 +0530 Fri, 17 May 2013 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203987 Services performed within port premises by licence-holders were not automatically taxable as "Port services" for the relevant period; the statutory distinction was between a mere licence to operate in the port area and authorization by the port to provide services the port itself is required to render. The later amendment expanding the scope of "Port services" was held to apply prospectively, so the tax demand, interest and penalties on that basis could not survive. Separate demands on CENVAT credit, and on "Steamer Agent services" and "Clearing & Forwarding services," were not sustained because the adjudicating orders lacked findings and reasons, and those matters were remitted for fresh adjudication. Case-Laws Service Tax Thu, 14 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203987