COMMR. OF CENTRAL EXCISE, BHAVNAGAR vs. M/S GUJARAT MARITIME BOARD,JAFRABAD

65(105) (zn) which reads as follows:- “Taxable service” means any service provided or to be provided- “(zn) to any person, by a port or any person authorized by the port, in relation to port services, in any manner;” Further, under Section 67 of the said Act, the value of any taxable service shall be the gross amount charged