| [ India Service Tax Index ] [ I Love Hyderabad ] Indian Service TaxPort Services (Minor Ports)N.B see salso port service (major ports) Effective date: 1/7/2003. Authority: Notification No. 7/2003-ST, dt. 20/6/2003 (for full text see under “Business Auxiliary Service”). Rate of Service Tax: 8%. Defination: as per Section 65 (81) “port” has the meaning assigned to it in clause (q) of section 2 of the major port Trusts Act, 1963 (38of 1963).” As per Section 65 (82) “port service” means any service rendered by a port or other port or anu person authorised by such port or other port, in any manner,in relation to a vessel or goods: Taxable service: services provided by minor ports or their authorised person relating to port services Value of taxable service: Gross amount (including demurrage charges,if any) charge by minor ports in relation to such port services. Person liable to pay: Minor ports Head of Account
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