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2019 (2) TMI 673 - AT - Service TaxPort services - Levy of service tax - service to railways in Port area - whether exempted as public utility work or not - the appellant had raised the contention that the railway lines on which they work extended beyond Port area - Held that:- If the services are rendered outside Port area, they cannot be charged under the head of Port Services - the adjudicating authority needs to verify this fact and accordingly give a finding on this issue and re-determine the amount of service tax, if any, payable - appeal disposed off by way of remand.
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