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HomeIndirect TaxesSupply of Water to Vessels Within Port Area Taxable as ‘Port Service’...

Supply of Water to Vessels Within Port Area Taxable as ‘Port Service’ Prior to July 2010: CESTAT

Indirect Taxes

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By Mariya Paliwala
Supply of Water to Vessels Within Port Area Taxable as ‘Port Service’ Prior to July 2010: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has held that the supply of fresh water to vessels within a port area constitutes a taxable “port service” under the Finance Act, 1994, and is liable to service tax for the period prior to 1 July 2010.  The bench of Dr. Ajaya Krishna…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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