South West Port Limited, Marmugao, ... vs Assistant Commissioner Of Income Tax, ... on 15 January, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI
BEFORE
Foundation Anr vs Marmugao Planning Devpt. Authority ... on 4 September, 2014
BEFORE THE NATIONAL GREEN TRIBUNAL
(WESTERN ZONE) BENCH, PUNE
APPLICATION No. 37(THC)/2013 ... development of the
property and land in question, issued by the Marmugao
Planning and Development Authority (Respondent No.1) be
quashed. This letter refers
Board of Trustees of the Port of Marmugao vs. Chowgule & Co. Pvt. Ltd.). This necessitates a brief historical account. M/s. Chowgule ... authorised to install and operate a mechanical ore handling plant at Marmugao harbour and also to export iron ore at concessional rate. The company, accordingly
required to transport the goods from the river loading point to Marmugao harbour. The assessee, therefore, was in need of having a fleet of barges
from Yokohama in Japan and Bremen in Germany respectively to reach Marmugao. Therefore, they cannot be treated as 'ocean going vessels'.
Since
Supreme Court in the case of Union of India vs. Marmugao Steel Ltd. 2008 (229) ELT 481 (SC) has held that Rule 57A is subject
discharging and ship loading equipment for boosting export of iron ore from Marmugao Harbour. Thereafter the appellants have obtained certificate of Survey dated
impugned case.
19.15 The Ld. AR relied on the case of Marmugao Port
Trust Vs Commissioner of Customs, Central Excise and
Service ... similar facts, the Hon'ble Tribunal, in the context of
Marmugao Port insurance auxiliary service held as follows:
Trust v. "From the above
learned Counsel further relies on the ruling in the case of
Marmugao Port Trust vs. Commissioner of Customs and
Central Excise ... account of
renting/leasing land and water front to Southwest Port Ltd.,
Marmugao, was liable to service tax. This Tribunal held that both
parties
learned Counsel further relies on the ruling in the case of
Marmugao Port Trust vs. Commissioner of Customs and
Central Excise ... account of
renting/leasing land and water front to Southwest Port Ltd.,
Marmugao, was liable to service tax. This Tribunal held that both
parties
