https://www.taxtmi.com/caselaws?id=328914 Services performed within a port area were not taxable as port services for the period before 1.7.2010 because the pre-amendment definition covered only services rendered by a port or by a person authorised by the port in relation to a vessel or goods. The Tribunal found that the appellant acted under its own commercial arrangements and did not perform the services in the statutory character required under the earlier law. The Finance Act, 2010 expansion of port services to cover services rendered within a port was held to operate prospectively. The service tax demand, together with interest and penalties, was therefore unsustainable. en-us Tue, 14 Jun 2016 00:00:00 +0530 Wed, 27 Jun 2018 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328914 Services performed within a port area were not taxable as port services for the period before 1.7.2010 because the pre-amendment definition covered only services rendered by a port or by a person authorised by the port in relation to a vessel or goods. The Tribunal found that the appellant acted under its own commercial arrangements and did not perform the services in the statutory character required under the earlier law. The Finance Act, 2010 expansion of port services to cover services rendered within a port was held to operate prospectively. The service tax demand, together with interest and penalties, was therefore unsustainable. Case-Laws Service Tax Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328914