COMMR. OF CENTRAL EXCISE, BHAVNAGAR vs. M/S GUJARAT MARITIME BOARD,JAFRABAD
C.A. No.-003347-003348 - 2014Supreme Court22 Jul 2015
Section 37Section 65(82)
penalty, which was
imposed on the assessee.
3.
In appeal from this order, CESTAT by its judgment
dated 1.8.2013 reversed the Commissioner’s order
holding that no service at all was rendered by the Gujarat
Maritime Board in relation to any vessel and, therefore, no
amount was payable by way of service tax. Equally, on
3
Page 4
JUDGMENT
