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2008 (10) TMI 571 - Commissioner - Service TaxExtract: .......ld that the appellant are not required to got registered themselves under the category of lsquo Port Services rsquo . Demand of service tax under the category of lsquo Port Services rsquo is not sustainable against the appellant. 14. In view of the above discussion, I allow both the appeals filed by the appellants and set aside the impugned orders.
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