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2008 (8) TMI 90 - AT - Service TaxDemand of service tax on services classified as “port services” “BAS”, “C/F Agent’s Service”, “GTA’s Service”, “CHA’s Service” and “Steamer Agent’s Service” – scope and ambit of Port service defined in Finance Act, 1994 to be found out without reference to anything contained in Major Port Trusts Act, 1963 – Cargo handling service within limits of major/minor port being more specific in relation to port, is covered under Port service – matter referred to larger bench for rest of issues
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