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2009 (5) TMI 60 - AT - Service TaxPort Service - the appellants undertake various activities inside and outside the port on behalf of their clients - The appellants are basically Custom House Agent (CHA). They also undertake the loading and unloading of cargo. This requires a stevedoring licence issued by the port The appellants are licenced to do the stevedoring work inside the port The contention of the revenue is that all the services which are carried out inside the port should be classified as ‘Port Services’. For this, they had relied on the CBEC Circular No. B.II/1/2001-TRU dated 9.7.2001. Consequently, the demands have been confirmed. The main contention of the appellant is that they are not the person authorized by the port under Section 42 (3) of the Major Port Trust Act and to that extent any liability in respect of ‘Port Services’ should be restricted to the Service Tax paid through M/s. VPT and M/s. DLB – Held that - the impugned orders do not have any merit. They are liable to be set aside – the activities are not taxable under port service.
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