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Repair services provided by shipchandlers authorised by ‘port’ amounted to ‘port service’
Case Law Details
- Case Name
- Kandla Shipchandlers & Ship Repairers Association Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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 3 are individual ...
