Background:
Under the negative list based taxation, service tax is leviable on all services, other than those covered in negative list or a subject matter of exemption. There is no blanket exemption to the services which are provided in port. In this backdrop we examine what is port service and what are the service tax implications of port services under negative list based taxation
What is meant by term ‘port’?
Section 65B (38) sets out "port" has the meaning assigned to it in...
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