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    <title>2018 (12) TMI 169 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, ruling that service tax was not applicable to the export cargo handling activities by Gopalpur Port for the appellant. The Tribunal determined that the activities fell under &quot;Cargo Handling Service,&quot; exempting them from service tax liability. It directed the authorities to verify the non-claim of service tax refund by Gopalpur Port before refunding the amount to the appellant.</description>
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      <description>The Tribunal allowed the appeal, ruling that service tax was not applicable to the export cargo handling activities by Gopalpur Port for the appellant. The Tribunal determined that the activities fell under &quot;Cargo Handling Service,&quot; exempting them from service tax liability. It directed the authorities to verify the non-claim of service tax refund by Gopalpur Port before refunding the amount to the appellant.</description>
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      <pubDate>Thu, 15 Nov 2018 00:00:00 +0530</pubDate>
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