https://www.taxtmi.com/forum/issue?id=1998 Amendment expands the scope of Port Services to include services rendered within port premises, creating a classification issue whether in port clearing and forwarding must be taxed as port services. Judicial practice favors taxing under a specific service description when applicable, yet the Finance Act amendment excludes the application of Section 65A to port services, generating tension with CBEC guidance endorsing preference for specific descriptions and resulting regulatory ambiguity for in port service providers. en-us Thu, 17 Jun 2010 14:40:38 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1998 Amendment expands the scope of Port Services to include services rendered within port premises, creating a classification issue whether in port clearing and forwarding must be taxed as port services. Judicial practice favors taxing under a specific service description when applicable, yet the Finance Act amendment excludes the application of Section 65A to port services, generating tension with CBEC guidance endorsing preference for specific descriptions and resulting regulatory ambiguity for in port service providers. Discussion-Forum Service Tax Thu, 17 Jun 2010 14:40:38 +0530 https://www.taxtmi.com/forum/issue?id=1998