Case Law Details
Case Name : CCE Vs M/s Gujarat Maritime Board, Jafrabad (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Brief of the Case
In the case of CCE v M/s Gujarat Maritime Board Hon’ble Supreme Court held that no service tax will be levied if the amount is collected under the wharfage charges which is prescribed under the Statute and doesn’t come under the ‘Port Services.
Facts of the Case
The Respondent is a statuary body. The authority administers and operates minor ports in the State of Gujarat. The Respondent entered into the agreement with a party due to which licence was granted to that party to construct and use a jetty for landing of goods and raw materials manufactured. It is alleged ...
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IS GST AMOUNT ON WHARFAGE CHARGES IS RECOVERABLE