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2008 (2) TMI 91 - AT - Service TaxStevedoring, CHA, cargo handling services held that handling of export cargo & stevedoring within port area are cargo handling services not port service demand not sustainable because cargo handling services are outside the purview of service tax in case of outsourcing of Cargo handling activity, appellant is laible to pay tax if sub-contractor has not paid it tax paid @ Re. 1 per MT on CHA service but dept sought 15% - since assessee regularly filed tax returns, demand is time barred
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