“port” has the meaning assigned to it in clause (q) of section 2 of the major port Trusts Act, 1963 (38of 1963).

Indian Service Tax

Port 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

			SI.Code	SCCD
Minor- head	004400144	Port Services	00440176
Sub-head	00440014401	Tax collection	00440177	115
Sub-head	00440014402	Other Receipts	00440178	114
Sub-head	00440014403	Deduct Refunds	00440179	117