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2008 (2) TMI 91 - CESTAT BANGALOREStevedoring, CHA, cargo handling services – held that handling of export cargo & stevedoring within port area are cargo handling services not port service – demand not sustainable because cargo handling services are outside the purview of service tax – in case of outsourcing of Cargo handling activity, appellant is laible to pay tax if sub-contractor has not paid it – tax paid @ Re. 1 per MT on CHA service but dept sought 15% - since assessee regularly filed tax returns, demand is time barred
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