https://www.taxtmi.com/manuals?id=63 Services in relation to port operations are taxable when provided to any person by any other person, with liability on the service provider. Section 65A does not apply where the service is rendered wholly within the port. "Port" and "vessel" adopt meanings from the Major Port Trusts Act, while "goods" takes its meaning from the Sale of Goods Act; "port service" means any service rendered within a port. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=63 Services in relation to port operations are taxable when provided to any person by any other person, with liability on the service provider. Section 65A does not apply where the service is rendered wholly within the port. "Port" and "vessel" adopt meanings from the Major Port Trusts Act, while "goods" takes its meaning from the Sale of Goods Act; "port service" means any service rendered within a port. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=63