https://www.taxtmi.com/caselaws?id=217042 The definition of "port service" under the Finance Act, 1994 was applied broadly to cover services rendered by a person authorised by port authorities in relation to vessels or goods, including repair work on vessels. The expressions "in any manner" and "in relation to" were treated as expansive, and the statute was read as not limiting authorisation to functions exclusively required to be performed by the port. On that basis, ship chandlers undertaking vessel repairs and acting under port authorisation were liable to registration and service tax as providers of port service, and the tax demand was sustained on this issue. en-us Fri, 15 Jun 2012 00:00:00 +0530 Fri, 22 Aug 2014 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217042 The definition of "port service" under the Finance Act, 1994 was applied broadly to cover services rendered by a person authorised by port authorities in relation to vessels or goods, including repair work on vessels. The expressions "in any manner" and "in relation to" were treated as expansive, and the statute was read as not limiting authorisation to functions exclusively required to be performed by the port. On that basis, ship chandlers undertaking vessel repairs and acting under port authorisation were liable to registration and service tax as providers of port service, and the tax demand was sustained on this issue. Case-Laws Service Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217042