a) The assessee, i.e., State Government had collected Waterfront Royalty charges, which were charged by Government of Gujarat from Fort users/private parties for use of such Waterfront;
b) The Department sought levy of service tax on such charges under Intellectual Property Services.
The Tribunal held in favour of assessee as under:
1) The definition of Intellectual Property Rights is about right available with an individual or person;
2) The charges collected by the assessee-Government for usage of Waterfront as Waterfront Royalty Charges could not, prima facie, be covered under definition of Intellectual Property Rights - State Charge Gog Port of Magdalla v. Commissioner of Central Excise & Service Tax  41 taxmann.com 376 (Ahmedabad - CESTAT)