Concession fee for right to develop/ operate/ maintain port is not classifiable u/s 65(105)(zzzq)

Port Department Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that concession fee paid by KPPL to the Puducherry Port is payment for the right to develop/ operate/ maintain the port including project facility. Accordingly, classifying the activity of Build Operate Transfer contract u/s 65(105)(zzzq) of the Finance Act, 1994 ‘Support Services of Business or Commerce’ is unsustainable. Facts- The Port Department, Government of Puducherry intended to develop a port at Karaikal in the Union Territory of Puducherry in the BOT format with private investments. T...