https://www.taxtmi.com/caselaws?id=249936 Service tax on port services was examined in relation to wharfage collected at concessional rates and a separate charge described as lease rent for waterfront and way leave facility compensation. The commentary states that, where the captive jetty and infrastructure were developed and operated by the licencee, the port authority's role was limited to permitting use of the waterfront and collecting the net contracted amount; a notional rebate not actually received could not be added to value under section 67. It further notes that a payment for permissive use of waterfront, without an identifiable port service rendered by the port authority in relation to vessel or goods, could not be treated as taxable port service. en-us Thu, 01 Aug 2013 00:00:00 +0530 Wed, 02 Sep 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249936 Service tax on port services was examined in relation to wharfage collected at concessional rates and a separate charge described as lease rent for waterfront and way leave facility compensation. The commentary states that, where the captive jetty and infrastructure were developed and operated by the licencee, the port authority's role was limited to permitting use of the waterfront and collecting the net contracted amount; a notional rebate not actually received could not be added to value under section 67. It further notes that a payment for permissive use of waterfront, without an identifiable port service rendered by the port authority in relation to vessel or goods, could not be treated as taxable port service. Case-Laws Service Tax Thu, 01 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249936