{"id":5820,"date":"2025-09-08T18:05:02","date_gmt":"2025-09-08T12:35:02","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5820"},"modified":"2025-09-08T18:05:02","modified_gmt":"2025-09-08T12:35:02","slug":"lease-of-land-for-port-and-marine-activities-attracts-service-tax-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/lease-of-land-for-port-and-marine-activities-attracts-service-tax-cestat","title":{"rendered":"Lease of Land for Port and Marine Activities Attracts Service Tax | CESTAT"},"content":{"rendered":"<pre>Case Details:<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000405583\/lease-of-land-for-construction-of-port-and-marine-activities-is-subject-to-service-tax-cestat\"> <span class=\"TextRun SCXW120194711 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW120194711 BCX0\">JSW Steel Ltd. <\/span><span class=\"NormalTextRun SCXW120194711 BCX0\">Versus<\/span><span class=\"NormalTextRun SCXW120194711 BCX0\"> Commissioner of Service Tax -VII, Mumbai (2025) 33 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW120194711 BCX0\">Centax<\/span><span class=\"NormalTextRun SCXW120194711 BCX0\"> 348 (<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW120194711 BCX0\">Tri.-<\/span><span class=\"NormalTextRun SCXW120194711 BCX0\">Bom<\/span><span class=\"NormalTextRun SCXW120194711 BCX0\">)<\/span><\/span><span class=\"EOP SCXW120194711 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri C.J. Mathew<\/strong>, Member (T) &amp; <strong>Ajay Sharma<\/strong>, Member (J)<\/li>\n<li><strong>Shri Sachin Chitnis,<\/strong> Adv. for the Appellant<\/li>\n<li><strong>Shri Adeeb Pathan<\/strong>, Deputy Commissioner (AR) for the Respondent<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW160512444 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">The<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">assessee<\/span> <span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">leased 140.10 hectares of land to <\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">its relative company<\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\"> during 2007-08 specifically for construction of a port and marine-related activities. The department alleged that such lease amounted to <\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u2018<\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">renting of immovable property<\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u2019<\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\"> service under Section 65(<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">105<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">)(<\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">zzzz) of the Finance Act, 1994 and demanded service tax along with interest and penalties. The original authority dropped the demand, holding that vacant land used for construction of a port was excluded from the definition prior to 1-7-2010. On appeal, the Commissioner (Appeals) reversed the order, holding that <\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">the lease of land for the construction of a port was for the <\/span><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">furtherance of business or commerce and hence taxable, leading to the present appeal before CESTAT.<\/span><\/span><\/p>\n<h2><i>Tribunal Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW160512444 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW160512444 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u00a0<\/span><\/span><span class=\"EOP SCXW160512444 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><span class=\"TextRun SCXW166495631 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">The Tribunal held that <\/span><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">the lease of land for the <\/span><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">construction of a port and carrying out <\/span><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">marine-related activities is for use in the course or furtherance of business or commerce and falls within the scope of <\/span><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u2018<\/span><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">renting of immovable property<\/span><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u2019<\/span><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\"> service. It ruled that such leases are subject to service tax under Section 65(<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">105<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">)(<\/span><span class=\"NormalTextRun SCXW166495631 BCX0\" data-ccp-parastyle=\"Normal (Web)\">zzzz) of the Finance Act, 1994, thereby upholding the tax liability confirmed by the Commissioner (Appeals).<\/span><\/span><span class=\"EOP SCXW166495631 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(24)%20S.T.R.%203%20(Guj)%20%E2%80%94&amp;itemType=AP\">Cinemax India Limited v. Union of India<\/a> \u2014 2011 (24) S.T.R. 3 (Guj) \u2014Referred [Para 3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(41)%20S.T.R.%20127(Tri.%20-%20Bom.)&amp;itemType=AP\">Commissioner v. Mormugao Port Trust<\/a> \u2014 2016 (41) S.T.R. 127(Tri. &#8211; Bom.)\u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(40)%20S.T.R.%2095%20(All.)&amp;itemType=AP\">Greater Noida Industrial Development Authority v. Commissioner<\/a> \u2014 2015 (40) S.T.R. 95 (All.) \u2014 Referred [Paras 4, 6, 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(40)%20S.T.R.%2095%20(All.)&amp;itemType=AP\">Greater Noida Industrial Development Authority v. Commissioner<\/a> \u2014 2015 (38) S.T.R. 1062 (Tri. &#8211; Del.) \u2014 Followed [Paras4, 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(3)%20G.S.T.L.%20317(Tri.%20-%20Mumbai)%5D&amp;itemType=AP\">Jawaharlal Nehru Port Trust v. Commissioner<\/a> \u2014 2017 (3) G.S.T.L. 317(Tri. &#8211; Mumbai)] \u2014 Referred [Para4]\\<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(25)%20G.S.T.L.%20398%20(Tri.%20-Ahmd)&amp;itemType=AP\">Rolex Rings Pvt Ltd. v. Commissioner<\/a> \u2014 2019 (25) G.S.T.L. 398 (Tri. -Ahmd) \u2014 Referred [Para 4]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: JSW Steel Ltd. Versus Commissioner of Service Tax -VII, Mumbai&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5835,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-5820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Lease of Land for Port and Marine Activities Attracts Service Tax | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT ruled that leasing land for port construction qualifies as Renting of Immovable Property service and is liable to service tax under the Finance Act, 1994.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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