Facts:
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 [2014]
41 taxmann.com 376 (Ahmedabad - CESTAT)
No comments:
Post a Comment