https://www.taxtmi.com/caselaws?id=31721 The definition of "port service" under the Finance Act, 1994 was examined in relation to the Major Port Trusts Act, 1963 and the Indian Ports Act, 1908, including whether stevedoring and allied operations within port limits are rendered by a port or by a person authorised by it. The order also considered whether ancillary activities such as intercarting, storage, blending and related cargo-handling functions fall within taxable "port service". Noting conflicting co-ordinate Bench views on the interpretive scope, the matter was directed to be placed before the President for constitution of a Larger Bench. No final determination on tax liability was made. en-us Tue, 26 Aug 2008 00:00:00 +0530 Wed, 09 Apr 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31721 The definition of "port service" under the Finance Act, 1994 was examined in relation to the Major Port Trusts Act, 1963 and the Indian Ports Act, 1908, including whether stevedoring and allied operations within port limits are rendered by a port or by a person authorised by it. The order also considered whether ancillary activities such as intercarting, storage, blending and related cargo-handling functions fall within taxable "port service". Noting conflicting co-ordinate Bench views on the interpretive scope, the matter was directed to be placed before the President for constitution of a Larger Bench. No final determination on tax liability was made. Case-Laws Service Tax Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31721