Saturday, April 23, 2011

Taxable Services - PORT SERVICES

8.PORT SERVICES

*Taxable: ANY Services RENDERED WITHIN A MAJOR PORT or OTHER PORT

*by Any person to Any person

*Not Taxable: Pollution control Services,Fire Services,Supply of Electricity or Water,Hospital(except cosmetic/plastic surgery),School Services otherthan Commercial coaching or training center(CCTC),Repair of Govt's Ship etc, Repair of Ship etc amounts to Manufacture

*Value: Demurrage Charges wud b INCLUDIBLE

*Abatement: wud continue at the rate it was available in their respective clauses

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