No Service Tax Liability Demandable on Water front Royalty charge recovered from licensee are in nature of statutory levy which credited to consolidated fund of State of Gujarat: CESTAT [Read Order]

By Shabna Rahim - On November 27, 2023 12:30 pm - 2 mins read
Service Tax Liability - Royalty charge recovered from licensee - consolidated fund - Excise and Service Tax Appellate Tribunal - TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the service tax liability cannot be demanded on the waterfront royalty charge recovered from the licensee is like statutory levy which was credited to the consolidated fund of State of Gujarat.  State Charges Gog Jafrabad Port, the appellant assessee registered…

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