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.