Repair services provided by shipchandlers authorised by ‘port’ amounted to ‘port service’

HIGH COURT OF GUJARAT Kandla Shipchandlers & Ship Repairers Association Versus Union of India Special Civil Application No. 24997 OF 2005 JUNE  15, 2012 JUDGMENT Akil Kureshi, J. Petitioners have filed this petition praying for a direction to prevent the respondents from enforcing compliance of the provisions of the Finance Act, 1994 and from levying and demanding Service Tax in respect of activities undertaken by the members of petitioner No. 1 Association. 2. Facts in brief are as follows : 2.1 Petitioner No. 1 is an association of shipchandlers. Petitioners Nos. 2 and ...