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THE FINANCE ACT, 1994 - SERVICE TAX
CHAPTER V : Service Tax

65. Definition.-

In this Chapter, unless the context otherwise requires,

(81) "port" has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

The Other Statute Referred:

Clause (q) of section 2 of the Major Port Trusts Act, 1963(38 of 1963)

(q) "port" means any major port to which this Act applies within such limits as may, from time to time, be defined by the Central Government for the purposes of this Act by notification in the Official Gazette, and, until a notification is so issued, within such limits as may have been defined by the Central Government under the provisions of the Indian Ports Act;