Port - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Port Services (w.e.f. 16.7.2001 port service by a port) (w.e.f. 1.7.2010 all services by any person) What is taxable - 65(105)(zn) Any service provided or to be provided to any person, by any other person, in relation to port services in a port, in any manner: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within the port; Who is the receiver of service Any person Who is the provider of service Any other person Who is liable to pay service tax Service Provider Meaning of Port - 65(81) "port" has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963; As per clause (q) of section 2 of the Major Port Trusts Act, 1963; "Port means any major port to which this Act applies within such limits as may, from time to time, be defined by the Central Government for the purposes of this Act by notification in the Official Gazette, and, until a notification is so issued, within such limits as may have been defined by the Central Government under the provisions of the Indian Ports Act." Meaning of Port Service - 65(82) "port service" means any service rendered within a port or other port, in any manner; Meaning of goods - 65(50) "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930; As per clause (7) of section 2 of Sales of Goods Act, 1930; "goods means every kind of moveable property other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale." Meaning of vessel - 65(118) "vessel" has the meaning assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963; As per clause (z) of section 2 of the Major Port Trusts Act, 1963; "Vessel includes anything made for the conveyance, mainly by water, of human being or of goods and a caisson."