Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on : Nov-22-2007
Reported in : (2008)9STR386
..... (3), a board may, with the previous approval of the central government, enter into any agreement or other arrangement (whether by way of partnership, joint venture or in any other manner) with, any body corporate or any other person to perform any of the services and functions assigned to the ..... booking and dispatching goods originating in the vessels in the port and intended for carriage by the neighbouring railways, or vice versa as a railway administration under the indian railways act, 1890. (e) piloting, hauling, mooring, remooring, hooking or measuring of vessels or any other service in respect of vessels; (f) developing and ..... "other port" was defined which is as follows: "other port" has the meaning assigned to "port" in clause (4) of section 3 of the indian ports act, 1908 (15 of 1908), but does riot include the port defined in clause (80).definition of port services as on 1-7-2001 and as on ..... or deterioration of goods of which he has taken charge shall, subject to the other provisions of this act, be that of a bailee under sections 151,152 and 161 of the indian contract act, 1872.6. it can be noticed from the above reproduced section that if a port has to render ..... has been created by the appellant in their port area is a requirement of the law governing the functioning of a port. section 42 of major port trusts act, 1963 mandates the following: 42. performance of services by board or other person. - (1) a board shall have power to undertake the following services .....Tag this Judgment!