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    <title>2009 (5) TMI 114 - CESTAT, BANGALORE</title>
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    <description>Stevedoring activities were treated by the department as port services for service tax purposes, leading to demands for service tax, CENVAT credit, interest and penalty. The Bench noted an earlier ruling that stevedoring services were not taxable as port services, and that view had been affirmed by the High Court. Relying on that precedent, the appellant was granted full waiver of pre-deposit pending the appeal, and no coercive action was directed until final disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35549</link>
      <description>Stevedoring activities were treated by the department as port services for service tax purposes, leading to demands for service tax, CENVAT credit, interest and penalty. The Bench noted an earlier ruling that stevedoring services were not taxable as port services, and that view had been affirmed by the High Court. Relying on that precedent, the appellant was granted full waiver of pre-deposit pending the appeal, and no coercive action was directed until final disposal.</description>
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      <pubDate>Tue, 12 May 2009 00:00:00 +0530</pubDate>
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