https://www.taxtmi.com/caselaws?id=755469 Terminal handling charges for container handling were not classifiable as port service for the relevant period because, under the pre-2010 definition, the service had to be rendered by a port or by a person specifically authorised by the port in relation to vessels or goods. The activities were carried out by port authorities, while the operator only arranged handling and recovered charges with a margin. A mere licence or permission to operate within port premises did not amount to port authorisation. On that basis, services performed without such authorisation fell outside port service and the demand could not be sustained on that classification. en-us Thu, 11 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:19:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755469 Terminal handling charges for container handling were not classifiable as port service for the relevant period because, under the pre-2010 definition, the service had to be rendered by a port or by a person specifically authorised by the port in relation to vessels or goods. The activities were carried out by port authorities, while the operator only arranged handling and recovered charges with a margin. A mere licence or permission to operate within port premises did not amount to port authorisation. On that basis, services performed without such authorisation fell outside port service and the demand could not be sustained on that classification. Case-Laws Service Tax Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755469