Services of transporting, booking & dispatching of goods by port trust classifiable as business auxiliary service

GST/IDT : Where assessee, a port trust, entered into an agreement with erstwhile South Eastern Railway to provide services of receiving and delivering, transporting, booking and dispatching goods originating in vessels in port and intended for carrying by neighbouring railways or vice versa, activity undertaken by assessee would be classifiable under head 'Business auxiliary service'

from www.taxmann.com Latest Case Laws https://ift.tt/2A7blY9