TMI BlogJust because ₹ 20 has been charged by GMB from M/s. UCL Ltd. under the head wharfage charges and...Just because ₹ 20 has been charged by GMB from M/s. UCL Ltd. under the head wharfage charges and GMB has paid service tax on the same under the category of port service, it cannot be said that the service rendered, if at all, by GMB was a port service. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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