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2011 (3) TMI 664 - AT - Service TaxDemand - Classification - Port Services or Maintenance or Repair Service - It is argued that, for any period prior to 1-7-2003, it was not taxable under any pre-existing entry under Section 65 of the Finance Act, 94 - assessee merely on the strength of a Circular of the Board viz. Circular No. 67/16/2003-S.T., dated 10-11-2003 without considering the judicial authorities on the point cited by the party - Appeal is allowed by way of remand
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