COMMR. OF CENTRAL EXCISE, BHAVNAGAR vs M/S GUJARAT MARITIME BOARD,JAFRABAD

The Supreme Court addressed the issue of service tax on wharfage charges collected by the Gujarat Maritime Board (GMB) from Ultratech Cement Limited (UCL). The Court held that the wharfage charges fall under the category of 'port services' as defined in Section 65(82) of the Finance Act, 1994, and that GMB rendered services by providing space for landing goods. The Court overturned the CESTAT's decision, which had ruled that no service was rendered, thereby affirming the tax liability on the wharfage charges.