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2018 (1) TMI 169 - AT - Service TaxPort services - CHA service - Business Auxiliary Services - Held that: - the respondents are not engaged in port services. Further, the first issue they are not engaged in providing any service to the shipper by paying wharfage charges on actual basis. These are port charges and are getting reimbursed on actual basis from shipper lines. In any case, these charges are typically port services for which CHA is not authorized or involved - demand upheld. Valuation - Crane hire charges - Held that: - hire charges are paid by the appellant on actual basis and reimbursed from the shipping lines - There is no element of services to the shipping lines as there is no payment over and above the reimbursable charges, which can be attributed to any taxable service. Business Auxiliary services - Held that: - the Tribunal in the case of Bhuvaneswari Agencies Pvt. Ltd. Vs. CCE, Bangalore [2007 (7) TMI 665 - CESTAT BANGALORE], held that the activity of rendering services of arranging shipment of export cargo and negotiating the same with shipping lines on behalf of the clients will not fall under tax liability. Appeal dismissed - decided against Revenue.
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