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2008 (7) TMI 138 - CESTAT, CHENNAIRoyalty received by the Port Trust from person constructing/operating container terminal - grant by the Port Trust to M/s. SICAL under the agreement is a licence, which, inter alia, includes authorisation to render Port Service - For such services, the authorised person has been paying service tax - Revenue plea that the royalty received by the Port Trust for the right to use the seventh berth comes within the purview of levy of such Port Services, can not be sustained - Stay granted
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