Service Tax — Management Committee (CFH Scheme), ParadeepPort, liable to Service Tax under head ‘Port Services’

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....nagement Committee (CFH Scheme), operating at Paradeep Port is liable to pay service tax under the head "Port Services", or not. 2. The Management Committee (CFH Scheme) has been constituted under the orders of the Hon'ble Supreme Court of India to take care of the problems of the workers at Paradeep Port. The Management Committee operates under the, "Paradeep Port, Clearing, Forwarding and Handl....

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.... The doubt is whether the Management Committee can be considered to have been authorised by the port for rendering its services within the port area. 6. The matter has been examined by the Board. The scope of "port services" has already been clarified earlier by the Board vide Annexure VIII to letter. F.No. B11/1/2000-TRU, dated 9-7-2001. It was, inter alia, clarified that a Dock Labour Board is....