<h1>Tribunal Rules Ship Repair Services at Mazagaon Docks Not Taxable Under 'Port Services' for 2001-2003 Period.</h1> The tribunal examined whether services like repairing, chipping, cleaning, and painting of Coast Guard vessels, performed by a company at Mazagaon Docks Ltd., were taxable under 'Port Services.' The company was issued a show cause notice for service tax liability for activities conducted between July 2001 and September 2003. The tribunal concluded that such services do not fall under 'Port Services' as they are not performed by the port or an authorized person. It also stated that a Board's circular suggesting ship repair activities are taxable under port services is not legally binding on the assessee.