https://www.taxtmi.com/caselaws?id=328610 Fixed monthly receipts for granting exclusive use of a jetty and back-up land were not part of the taxable value of other port services. The applicable charging entry under the Finance Act, 1994 covered services rendered by a port or authorised person in relation to vessels or goods, and section 67 applied only where the receipt was relatable to a taxable service. Because the consideration was for exclusive access, not for handling, unloading, storage, or any statutory port function, it fell outside the port-service head for the relevant period. The later 2010 levy changes reinforced that position. en-us Thu, 01 Oct 2015 00:00:00 +0530 Sat, 17 Mar 2018 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328610 Fixed monthly receipts for granting exclusive use of a jetty and back-up land were not part of the taxable value of other port services. The applicable charging entry under the Finance Act, 1994 covered services rendered by a port or authorised person in relation to vessels or goods, and section 67 applied only where the receipt was relatable to a taxable service. Because the consideration was for exclusive access, not for handling, unloading, storage, or any statutory port function, it fell outside the port-service head for the relevant period. The later 2010 levy changes reinforced that position. Case-Laws Service Tax Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328610