https://www.taxtmi.com/caselaws?id=3425 Storage of goods by a minor port within port was treated as part of port service, not as a separate storage and warehousing service. The statutory scheme distinguished port operations from warehousing, and section 42 of the Major Port Trusts Act, 1963 recognised storing goods as a port function. The Board's 1 August 2002 clarification also treated storage and warehousing facilities in port premises as covered by port service. Because the activity was incidental and ancillary to port operations and was not offered as a standalone warehouse service to the public, it could not be split for separate taxation. The later levy on minor port services from 1 July 2003 reinforced that earlier separate taxation was not intended. en-us Thu, 22 Nov 2007 00:00:00 +0530 Mon, 30 Jun 2008 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3425 Storage of goods by a minor port within port was treated as part of port service, not as a separate storage and warehousing service. The statutory scheme distinguished port operations from warehousing, and section 42 of the Major Port Trusts Act, 1963 recognised storing goods as a port function. The Board's 1 August 2002 clarification also treated storage and warehousing facilities in port premises as covered by port service. Because the activity was incidental and ancillary to port operations and was not offered as a standalone warehouse service to the public, it could not be split for separate taxation. The later levy on minor port services from 1 July 2003 reinforced that earlier separate taxation was not intended. Case-Laws Service Tax Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3425