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2008 (11) TMI 195 - AT - Service TaxCHA Service - Service Tax paid on 15% amount - while CHA were paying Service Tax at 15% of the gross receipts, revenue proceeded to levy Service Tax on the balance 85% on the ground that the appellants are rendering ‘Port Services’ – held that Once the appellant discharges Service Tax liability at 15% of the gross receipts in terms of the Public Notice, then the balance amount cannot be subjected to Service Tax. Moreover, the High Court of Karnataka’s decision confirms the view taken by this Bench with regard to stevedoring activity and it has held that the same would not amount to ‘Port Services’- prima facie the appellants have a strong case on merits – pre deposit waived.
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