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2008 (1) TMI 117 - AT - Service TaxStevedoring activity (loading & unloading of cargo) - this activity is rendered by the appellant(CHA) on his own behalf, not on behalf of the port so stevedoring charges wouldn’t be considered as Port Services for purpose of ST - as assessee has showed us various bills raised on their customers & in each bill, there is clear indication of transportation charges, these charges are clearly reimbursable from customers - so these must be excluded from amount received from customers to compute AV
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