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)
80% being
of the nature of licence fee/rental and not being of the
nature of payment for services rendered would equally
render the payment bad in law.
4.
Shri Yashank Adhyaru, learned senior advocate
appearing on behalf of the revenue has taken us through
the Gujarat Maritime Board Act and the Finance Act,
1994. It is his contention that
