2010 (3) TMI 742

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..... Gujarat Maritime Board (GMTB for short), allowed L&T to construct a captive jetty exclusively for their use. According to the agreement L&T will be liable to pay 20 per cent of normal wharfage charges till they recover the cost incurred by them in construction of captive jetty. The department has taken a stand that appellant is required to pay the service tax on the wharfage charges to the extent .....

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..... have been invoked in this case since there was no intention to evade duty by suppression/mis-declaration. Further, he submits that the Rs. 25 lakhs being charged by them as wharfage which is levied wherever berthing capacity is more than 10,000 DWT. He submits that in this case also no service is provided by GMTB. The learned advocate submits that what they are doing are statutory functions and no .....

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..... very fact is that GMTB collects the amount as wharfage charges, which is one of the port services renders the case of GMTB weak, in our opinion. However, taking note of the fact- that GMTB is a State Government entity and there are questions of law involving applicability of Policy and Valuation rules prior to 2006, includeability of additional consideration before 2006, we find that the issue is .....

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