https://www.taxtmi.com/caselaws?id=31778 Stevedoring services performed by licence holders in the port area were treated as cargo handling, not port services, because the licences were only permission to carry on the activity and did not authorise the licensees to act on behalf of the port. The taxable character depended on the nature of the activity and whether it was rendered for the port, and services done directly by the licensee on its own behalf did not become port services merely due to their location within port premises. On that basis, the demand was unsustainable and the assessees obtained consequential relief. en-us Tue, 08 Jan 2008 00:00:00 +0530 Tue, 21 Apr 2009 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31778 Stevedoring services performed by licence holders in the port area were treated as cargo handling, not port services, because the licences were only permission to carry on the activity and did not authorise the licensees to act on behalf of the port. The taxable character depended on the nature of the activity and whether it was rendered for the port, and services done directly by the licensee on its own behalf did not become port services merely due to their location within port premises. On that basis, the demand was unsustainable and the assessees obtained consequential relief. Case-Laws Service Tax Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31778