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2014 (1) TMI 663 - CESTAT BANGALOREWaiver of pre deposit - Demand of service tax - Denial of the benefit claimed under Notification No.31/2010-ST dt. 22/06/2010 - Held that:- whenever the Central Government intended to exempt activities performed by a service provider within ports governed by the provisions of the Indian Ports Act, it was expressly stated so in the relevant notification as is seen from Notification No.41/2010-ST ibid. There is no reference to such ports (including Kakinada) in Notification No.31/2010-ST dt. 22/06/2010 and hence the appellant cannot claim its benefit - Conditional stay granted.
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