Siddhi Marine Services LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- May 19, 2020
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is not exempt
Summary
Q) Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notific…
Judgement
The applicant has submitted that they are in the business of providing services in relation to transportation of goods from Magdalla Port to the General Lighterage Area (Anchoring Point of Mother Vessel) or vice versa. 2. The applicant submitted that the Port of Magdalla is a port in Western India, located on the southern bank of the Tapi River. Lighterage Port situated on the western coast of Ind…