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2008 (4) TMI 121 - AT - Service TaxServices of chipping, painting and repairing of ships and vessels under authorization of Mumbai Port Trust - activities were carried out in the premises of the appellants (which is leased out by Port) and in the case of inadequacy of facility in their premises, they carried out these activities in the premises of Mumbai Port Trust - held that “port service” as defined under Section 65(67) would not cover the impugned services – assessee’s appeal is allowed
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