Levy of service tax - Nature of activity - it cannot be stated ...

Private Construction on Port Land Not Considered Port Services; No Service Tax Applies Under Way Leave Agreement.

September 9, 2022

Case Laws Service Tax HC

Levy of service tax - Nature of activity - it cannot be stated that Respondents are providing port services under the Way Leave Agreement. Respondents are also not doing any activity which amounts to value addition. - Where a private party itself is constructing and maintaining a facility on land belonging to port authority the mere grant of permission by the port authority to use its land for the construction and maintainance of the facility does not amount to rendering any port service and therefore would not attract service tax - HC

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Levy of service tax - Nature of activity - it cannot be stated ...

Private Construction on Port Land Not Considered Port Services; No Service Tax Applies Under Way Leave Agreement.

September 9, 2022

Case Laws Service Tax HC

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