https://www.taxtmi.com/caselaws?id=375133 The Tribunal found that royalty payments and license fees received by Cochin Port Trust (CPT) were taxable under the Finance Act, 1994, as they were for the right to provide port services. However, rental income from jetties was considered as licensee fees and not taxable. The Tribunal's decision was upheld, with no legal issues identified. The subsequent appeal did not impact the taxability of transactions, and both appeals were dismissed without costs. en-us Tue, 29 Jan 2019 00:00:00 +0530 Tue, 30 Apr 2019 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375133 The Tribunal found that royalty payments and license fees received by Cochin Port Trust (CPT) were taxable under the Finance Act, 1994, as they were for the right to provide port services. However, rental income from jetties was considered as licensee fees and not taxable. The Tribunal's decision was upheld, with no legal issues identified. The subsequent appeal did not impact the taxability of transactions, and both appeals were dismissed without costs. Case-Laws Service Tax Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375133