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Valuation - it is the Board itself that charges or recovers wharfage charges from the licensee - UCL and does not authorize UCL to recover such charges from other persons. This being the position, it is clear that no service is rendered by a port or by any person authorized by such port and, therefore, the very first condition for levy of service tax is absent on the facts of the present case. - SC

Service Tax - Valuation - it is the Board itself that charges or recovers wharfage charges from the licensee - UCL and d .....

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