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2008 (3) TMI 245 - CESTAT BANGALOREMere transportation of materials cannot come under Cargo Handling Services - Steamer Agents had already included the Service Tax in their bills raised to appellants - so, there is no question of payment of Service Tax again - services rendered by the appellant to foreign ship owners by way of identifying & procuring the services of Steamer Agents, CHA, Stevedores for ships is covered under Business Auxiliary Service, not under Steamer Agent Services as wrongly held in the impugned order
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