https://www.taxtmi.com/caselaws?id=206087 The Finance Act, 1994 defines "port service" as a self-contained taxing entry, so only the statutory meanings of "port" and "other port" were borrowed from the port laws and no wider importation of their administrative provisions was permitted. Stevedoring carried on under port authorisation was held to be port service because it was rendered in relation to vessels and goods. Inter-carting, storage of cargo, blending of coal, and similar within-port cargo-handling operations were also treated as ancillary to stevedoring and within the broad phrase "in any manner" in relation to goods. The reference was answered accordingly and the appeals were remitted for disposal on that basis. en-us Tue, 29 Mar 2011 00:00:00 +0530 Tue, 11 Oct 2011 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206087 The Finance Act, 1994 defines "port service" as a self-contained taxing entry, so only the statutory meanings of "port" and "other port" were borrowed from the port laws and no wider importation of their administrative provisions was permitted. Stevedoring carried on under port authorisation was held to be port service because it was rendered in relation to vessels and goods. Inter-carting, storage of cargo, blending of coal, and similar within-port cargo-handling operations were also treated as ancillary to stevedoring and within the broad phrase "in any manner" in relation to goods. The reference was answered accordingly and the appeals were remitted for disposal on that basis. Case-Laws Service Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206087