Supreme Court · 2015 INSC 509 · Decided 22 July 2015
Commissioner of Central Excise, Bhavnagar v. M/S Gujarat Maritime Board, Jafrabad
- Court
- Supreme Court of India
- Citation
- 2015 INSC 509 · [2015] 8 S.C.R. 187
- Case number
- CIVIL APPEAL No. 3347/2014
- Decided
- 22 July 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Gujarat Maritime Board Act, 1981- s. 37- Finance Act, 1994 - s. 65(82) - Service tax payable on wharfage c charges - Agreement between State Maritime Board and Company UCL, whereby licence granted to UCL to construct and use jetty for landing of goods and raw materials manufactured that service tax payable on wharfage charges by Maritime Board collected by them D from their licensee-UCL under the taxable category of 'port services' - Tribunal holding that no service was rendered by Maritime Board in relation to any vessel and thus, no amount payable as service tax -
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