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May 2008

Part B — Some Important Decisions

By Puloma DalaPuloma Dalal, Bakul B. Mody, Chartered Accountantsal
Bakul B. Mody
Reading Time 1 mins
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New Page 1I. Supreme Court :

Port Service :

(CCE, Bhavnagar v. Velji P. & Sons (Agencies) Ltd. [2008
TIOL 68 SC ST]



Background : In the case of Homa Engineering Works v.
CCE, Mumbai, 2006 (1) STR 18 (Tri.-Mum.), it was held that the activity of
repairing of ships in port area is not covered by services rendered by the port
or any person authorised by the port and therefore, it was not liable to service
tax as ‘Port Service’. This was also followed in the case of Velji P. Sons
(Agencies) Ltd. v. CCE. Bhavnagar, 2007 (8) STR 236 (Tri. Ahmd).


The appeal was dismissed on the ground that since Homa’s case
was not appealed against by the Department, no appeal on the same issue in
another case would be allowed.

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