Income frm Harbour

C.A.Ravi Kiran (Consultant) (72 Points)

19 November 2008  

Hi Frnds ...!

Does Services (Ex: Income frm Wharfage / Anchoring / renting of berths) provided by a Port (Shipping) be treated as Export Services / Deemed Export Services ?

Does this cover under Sec : 80IA (Infrastructure) or 10 B (100% EOU ., if this is a manufacture)

Does Service Tax is applicable ?

If the consumables are purchased in bulk and at huuge cost , shud they be charged to P&L accounts as and when purchased or be charged to PL only when used ?