Water front royalty charge does not Include any Service in relation to Vessel or Goods and does not Falls under ‘Port Service’: CESTAT Quashes Service Tax Demand [Read Order]

By Shabna Rahim - On November 27, 2023 2:00 pm - 2 mins read

Port Service - CESTAT Quashes Service Tax Demand - Customs - Excise and Service Tax Appellate Tribunal - TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the water front royalty charge does not include any services concerning vessels or goods and does not fall under the category of ‘port service’. State Charges Gog Jafrabad Port, the appellant assessee registered with the Service Tax department under the…

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