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2008 (10) TMI 87 - AT - Service TaxAssessee constructed storage facility for liquid Ammonia in his factory – assessee received charges from other parties also for providing above services – demand under head “storage & warehousing” and “cargo handling” for period 16-8-2002 to 31-3-2003 – department had registered them for assessing the same activities under ‘port services’ from 13-5-2003 and therefore the same activity they had rendered earlier could not be subjected to tax under any other category – demand not sustainable
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