Topic

Port Services

2 articlesLatest April 2026
Service Tax Exemption | Repair of Naval Vessels & Dockyards as Non-Commercial Government Function Exempt: CESTAT Hyderabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Service Tax Exemption | Repair of Naval Vessels & Dockyards as Non-Commercial Government Function Exempt: CESTAT Hyderabad

CESTAT Hyderabad rules that repair and maintenance services for Indian Navy ships and dockyards are exempt from service tax because they serve sovereign, non-commercial governmental functions, not commercial activities. This clarifies the scope of exemption for defence-related infrastructure contractors and reinforces the principle that state functions, even when outsourced, do not trigger indirect tax liability unless commercial in nature.

Section 65(82) Finance Act | Supply of Water to Vessels Constitutes Taxable 'Port Service' Pre-July 2010 : CESTAT Ahmedabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Section 65(82) Finance Act | Supply of Water to Vessels Constitutes Taxable 'Port Service' Pre-July 2010 : CESTAT Ahmedabad

CESTAT Ahmedabad rules that supplying water to vessels within port premises qualifies as a 'port service' under Section 65(82) of the Finance Act, 1994, making it liable for service tax even if characterized as a sale of goods. The ruling clarifies that reimbursement charges for such services attract tax obligations, impacting port operators and shipping entities.

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