Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Gujarat Maritime Board Act 1981 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | .Gujarat Maritime Board Act, 1981- s. 37- FinanceAct, 1994 - s. 65(82) - Service tax payable on wharfagecharges - Agreement between State Maritime Board andCompany UCL, whereby licence granted to UCL to constructand use jetty for landing of goods and raw materialsmanufactured by UCL -Allegation that service tax payableon wharfage charges by Maritime Board collected by themfrom their licensee-UCL under the taxable category of 'portservices' - Tribunal holding that no service was rendered byMaritime Board in relation to any vessel and thus, no amountpayable as service tax - Interference with - Held: Not calledfor - No service was rendered by Maritime Board to UCLunder the agreement-Agreement was entered allowing UCLto construct a jetty and thereafter, maintain it at its own cost-Board itself charges or recovers wharfage charges from UCLand does not authorize UCL to recover such charges fromother persons - No service is rendered by a port or by anyperson authorized by such port and, thus, the first conditionfor levy of service tax is absent-As regards, direct berthingfacilities provided for captive cargo, lease rent charged foruse of waterfront also does not include any service in relationto a vessel or goods and cannot be described as "portservice".. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 509 |
Petitioner | Commissioner Of Central Excise, Bhavnagar |
Respondent | M/s Gujarat Maritime Board, Jafrabad |
SCR | [2015] 8 S.C.R. 187 |
Judgement Date | 2015-07-22 |
Case Number | 3347-3348 |
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