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2008 (6) TMI 37 - AT - Service TaxAllegation against the appellants is that they were carrying on the services of C&F and cargo handling services besides stevedoring services and port services - appellant’s contention is that the main contractor (CHA) was discharging service tax on their behalf - impugned order with regard to the demand of service tax on the appellants in respect of cargo handling service and confirmation of interest and penal liabilities is not sustainable – assessee’s appeal is allowed
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