Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 27 - AT - Service TaxAppellants are engaged in the activity of ship repairing at the dry dock built by them in an area specified by the Board of Trustees of the Marmugao Port Trust - only relation that exists between the appellants & the port is that of a licensor and licensee of certain portion of land and water front - appellants are not rendering services as authorized person by port as contemplated and covered in the definition of “port services” – demand raised under category of Port Services is not justified
|