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2009 (8) TMI 290 - AT - Service TaxDemand under Port service - The appellants are registered with the department as a provider of services classifiable under the heads “Clearing and Forwarding Agent” and “Steamer Agent”. – appellant providing service of loading, unloading, reloading, transportation, etc. - Commissioner found that essential character of the services rendered by the appellants was of ‘port services’ – Various services rendered to clients in port premises based on certificate issued by port authorities – Tribunal in precedent decisions held that the impugned activities were not required to be provided by the port under Major Port Trusts Act, 1963. The registration certificate or license issued by the port authorities cannot be considered as the authorization envisaged in the definition of ‘port service’. In the circumstances, the impugned demand fails.
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