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2014 (11) TMI 973 - HC - Service TaxValidity of tribunal's order - Decision given on the basis of precedent decision - Port services - Classification of service - Held that:- Tribunal has committed no error. Firstly the decision of Ramdev Food Products Pvt. Ltd. (2010 (6) TMI 178 - CESTAT, AHMEDABAD) on which Tribunal has placed reliance has been upheld by this Court vide decision dated 6-12-2012. Secondly as finding of fact Commissioner has held that services were provided by port itself. That being the position and in view of the fact that Tribunal had upheld this finding, entire controversy is substantially narrowed down. Further we notice that definition of taxable service contained in Section 65(105)(zn) came to be amended with effect from 1-7-2010 - in the clarification issued by the Board in its circular dated 12-3-2009 to a query “the services provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds.” - No question of law arises - Decided against Revenue.
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