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2011 (7) TMI 950 - AT - Service TaxDemand - port services - Revenue neutral - learned Advocate submitted that the adjudicating authority has dropped the show-cause notice on the ground that inter-terminal handling activity provided by one service provider to the other service provider is inevitable without which the service provider cannot provide port handling services to their clients/customer - Held that: prima facie the services rendered by the applicants are not the port service during the impugned period and applicants are having strong case on the ground of revenue neutrality also - Decided in favor of the assessee
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