Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2011 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 1288 - MADRAS HIGH COURTDemand - Port service - Whether any provisions other than clause (q) of section (2) of the Major Port Trusts Act, 1963 or any provisions other than clause (4) of section (3) of the Indian Ports Act, 1908 are applicable to interpretation of "port service" defined under section 65(82) of the Finance Act, 1994 - the decision in the case of Western Agencies Pvt. Ltd. Versus CCE [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] contested, where it was held that Facilities and infrastructure inside a port or other port serve the purpose of a port or other port - Held that: - Issue notice to the respondents, returnable in eight weeks - There shall be an order or interim stay.
|