Service Tax on Port Services Pre-2010 Requires Mandatory Port Authorization: CESTAT

HomeIndirect TaxesService Tax on Port Services Pre-2010 Requires Mandatory Port Authorization: CESTAT

Service Tax on Port Services Pre-2010 Requires Mandatory Port Authorization: CESTAT

Indirect Taxes

Published on

21/03/2026

By Mariya Paliwala

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The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that prior to 2010, authorization from port authorities was a mandatory condition to levy service tax under “port services.” The bench of Somesh Arora (Judicial Member) and Satendra Vikram Singh (Technical Member) has observed that the 2010 amendment to the law…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Service Tax on Port Services Pre-2010 Requires Mandatory Port Authorization: CESTAT

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