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

Other Port Services (w.e.f. 1.7.2003 by other port) (w.e.f. 1.7.2010 all services by any person) What is taxable - 65(105)(zzl) Any service provided or to be provided to any person, by any other person, in relation to port services in other port, in any manner: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within other port; Who is the receiver of service Any person Who is the provider of service Other port or any person authorised by that port Who is liable to pay service tax Other port or any person authorised by that port (provider of service) Meaning of Other Port - 65(76) "other port" has the meaning assigned to "port" in clause (4) of section 3 of the Indian Ports Act, 1908, but does not include the port defined in clause (80) As per clause (4) of section 3 of the Indian Ports Act, 1908; "'port includes also any part of a river or channel in which this Act is for the time being in force." Meaning of Port Service - 65(82) (82) "port service" means any service rendered within a port or other port, in any manner;