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2018 (3) TMI 1240 - AT - Service TaxWhether appellant, being a registered service provider under the category of Cargo Handling Service, needs to be taxed for an amount received by them under Port service or otherwise? Held that: - there is nothing on record to indicate that the respondent herein were registered with Port authorities for rendering port services. In the absence of any such evidence, it has to be considered that the respondent has correctly discharged the service tax liability under Cargo Handling Service - appeal dismissed - decided against Revenue.
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