Statute Revision in 2010 Reclassifies Port Services, Impacting Tax Implications for Transportation Activities Within Ports.

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....Only after 2010, the statute treated all services rendered within the port as port service. Therefore since the activity undertaken and the amount collected is for transportation within the port from warehouse to wharf and vice-versa, appellant could have entertained a bona fide belief that what is being rendered is a GTA service - AT....