CESTAT, Mumbai: ‘Casino Vessels’ Classifiable as ‘Passenger Ship’ and Not ‘Pleasure Boats’ - 05.02.2020

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that ‘casino vessels’ could not be classified as ‘pleasure boats’. The Court observed that a vessel for pleasure or sport should be meant for personal consumption/use of the person/owner of a vessel and a ‘Casino Vessel’ is used for commercial purposes.

Tags : Customs Excise and Service Tax Appellate Tribunal Casino Vessels

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