https://www.taxtmi.com/caselaws?id=2306 A stevedoring operator holding only a loading and unloading licence, and rendering services directly to clients rather than on behalf of the port, was not providing "Port Service" under section 42 of the Major Port Trust Act framework. The activity was instead treated as "Cargo Handling Service", but export cargo was excluded from taxability under that head. Accordingly, the services were not liable to Service Tax as Port Service, and no tax was payable on the export cargo handling activity. en-us Mon, 06 Aug 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2306 A stevedoring operator holding only a loading and unloading licence, and rendering services directly to clients rather than on behalf of the port, was not providing "Port Service" under section 42 of the Major Port Trust Act framework. The activity was instead treated as "Cargo Handling Service", but export cargo was excluded from taxability under that head. Accordingly, the services were not liable to Service Tax as Port Service, and no tax was payable on the export cargo handling activity. Case-Laws Service Tax Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2306