Port

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..... , 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 o .....

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..... "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 .....

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