https://www.taxtmi.com/caselaws?id=427448 Service tax was not payable on licence fees collected under way leave agreements for laying and maintaining private pipelines on port land, because the port trust merely permitted use of land and did not itself render a taxable service. The agreements required the assessee to construct, maintain, repair and remove the pipelines at its own cost, while the charges were fixed yearly licence fees and were not linked to cargo movement or port scale rates. On that basis, the arrangement did not constitute a port service under the statutory definition or under Section 42 of the Major Port Trusts Act, 1963. The later separate inclusion of renting of immovable property was noted as a distinct development. en-us Thu, 25 Aug 2022 00:00:00 +0530 Fri, 09 Sep 2022 07:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427448 Service tax was not payable on licence fees collected under way leave agreements for laying and maintaining private pipelines on port land, because the port trust merely permitted use of land and did not itself render a taxable service. The agreements required the assessee to construct, maintain, repair and remove the pipelines at its own cost, while the charges were fixed yearly licence fees and were not linked to cargo movement or port scale rates. On that basis, the arrangement did not constitute a port service under the statutory definition or under Section 42 of the Major Port Trusts Act, 1963. The later separate inclusion of renting of immovable property was noted as a distinct development. Case-Laws Service Tax Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427448