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2019 (3) TMI 952 - AT - Service TaxPort Services - these services were demanded the same was recovered by LDT i.e. Light displacement tonnage which is on account of tonnage not brought in comparison to the agreed tonnage - Held that:- From the nature of amount collected by the appellant it is clear that the said amount relates to the compensation paid by the ship breaker on account of failing to fulfill the contracted LDT. In these circumstances, it cannot be said that the said charges related to provision of any service - Prior to 1.7.2003 the levy under the head of Port Service was limited to the services provided in Major Ports. None of the ports administered by the Gujarat Maritime Board are major ports. In these circumstances, there cannot be any levy under the head of Port Service in respect of the services allegedly provided on minor ports prior to 01.07.2003 - demand do not sustain - appeal allowed - decided in favor of appellant.
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