Any Service in the port is not port service
Government has at various occasions tried to tax ship repair, C&F agent, Cargo handling, stevedores and even Custom House Agents under Port Services simply because they are all licensed by the Ports. It is a mystery why they have left out pest control agencies and cobblers and tailors who are also licensed by ports. We had raised this issue long ago and we are happy to note that the Tribunal has recently held that any service rendered in a port is not port service. We will carry one such order tomorrow.