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2018 (2) TMI 681 - AT - Service TaxValuation - Cargo handling services - includibility - crab hire charges - crane hire charges - labour charges collected from their customers - Held that: - the entire case sought to be built by the department against the respondent is based on presumption that the crane, grab and labour charges indicated in the P&L Account might/would have been part of the Cargo Handling Services and / or Maintenance of Repair services. It is interesting to note that even the SCN is not able to make up its mind into which service these charges would fall. The allegation built up on assumption and presumption is not sustainable in law - appeal dismissed - decided against Revenue.
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