Whether repairing, chipping, cleaning and painting of the vessels of Coast Guard is taxable service under the category of “Port Services”

Whether repairing, chipping, cleaning and painting of the vessels of Coast Guard is taxable service under the category of “Port Services” https://www.taxtmi.com/news?id=122 Taxable Port Services are limited to services rendered by a port or by persons authorised by the port; independent vessel repairs performed by private contractors at dry docks do not qualify as port services. Administrative circulars classifying dry-dock ship repairs as port services cannot override the statutory definition and are not binding on taxpayers when inconsistent with the law. en-us Wed, 12 Sep 2007 18:54:00 +0530 Wed, 25 Jun 2008 17:00:00 +0530 TaxTMI RSS Generator Whether repairing, chipping, cleaning and painting of the vessels of Coast Guard is taxable service under the category of “Port Services” https://www.taxtmi.com/news?id=122 Taxable Port Services are limited to services rendered by a port or by persons authorised by the port; independent vessel repairs performed by private contractors at dry docks do not qualify as port services. Administrative circulars classifying dry-dock ship repairs as port services cannot override the statutory definition and are not binding on taxpayers when inconsistent with the law. News - Wed, 12 Sep 2007 18:54:00 +0530 https://www.taxtmi.com/news?id=122