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2008 (9) TMI 128 - AT - Service TaxAssessee is aggrieved with denial of benefit of deduction of wharfage charges paid to the port authorities and collected as part of lump-sum payment from their clients - appellant claim that the wharfage charges, which is a statutory port dues was eligible for deductions from value of Custom House Agent services for calculating its taxable value, is accepted - ST-3 returns were assessed and finalized and therefore, there is no malafide intention to suppress facts – extended period not invokable
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