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2019 (2) TMI 1376 - AT - Service TaxNon-payment of service tax - port services in respect of incoming and outgoing vessels and handling the import of export of the goods - Department entertained a view that all the services rendered by the assessee are liable to service tax but no service tax is being paid by the assessee on various income received by them - Held that:- This issue is no more res integra and has been settled in favour of the appellant in appellant’s own case for previous period by this Tribunal COCHIN PORT TRUST VERSUS COMMISSIONER OF CENTRAL EXCISE, COCHIN [2012 (6) TMI 67 - CESTAT, BANGALORE], where it was held that Renting of immovable property services under which the impugned activity will be appropriately classified was introduced only on 1.6.2007 - appeal allowed - decided in favor of appellant.
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