Supreme Court of India
Commissioner of Central Excise, Bhavnagar v. M/s Gujarat Maritime Board, Jafrabad
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From the headnote
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 by UCL -Allegation that service tax payable on wharfage charges by Maritime Board collected by them 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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