Case Law Details
Case Name : Elegant Surveyors Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Elegant Surveyors Vs C.C.E. & S.T. (CESTAT Ahmedabad)
it is an admitted fact that the noticee has rendered services of supervision over internal shifting of cargo within port area, loading, unloading of cargo and reporting thereof. These services would have been covered under the category of “cargo handling service” if provided outside the port area and therefore it can be construed that the appellant are a cargo handling agency which provide “port services” to M/S Mundra Port and Special Economic Zone Ltd, Mundra. Thus, in
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.