https://www.taxtmi.com/highlights?id=19478 Just because ₹ 20 has been charged by GMB from M/s. UCL Ltd. under the head wharfage charges and GMB has paid service tax on the same under the category of port service, it cannot be said that the service rendered, if at all, by GMB was a port service. - AT en-us Mon, 28 Jul 2014 11:05:03 +0530 Mon, 28 Jul 2014 11:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19478 Just because ₹ 20 has been charged by GMB from M/s. UCL Ltd. under the head wharfage charges and GMB has paid service tax on the same under the category of port service, it cannot be said that the service rendered, if at all, by GMB was a port service. - AT Highlights Service Tax Mon, 28 Jul 2014 11:05:03 +0530 https://www.taxtmi.com/highlights?id=19478