https://www.taxtmi.com/caselaws?id=468042 Notification No. 31/2010-ST was construed as extending the exemption for specified port services rendered "within a port" to services provided in an other port as well as a major port, because the notification did not expressly limit the benefit to major ports alone. The Third Member accepted the wider interpretation of the phrase and held that the exemption was not confined to major ports. On that basis, the earlier view could not stand and the appeal was allowed in favour of the assessee. en-us Thu, 09 May 2024 00:00:00 +0530 Tue, 14 Apr 2026 21:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468042 Notification No. 31/2010-ST was construed as extending the exemption for specified port services rendered "within a port" to services provided in an other port as well as a major port, because the notification did not expressly limit the benefit to major ports alone. The Third Member accepted the wider interpretation of the phrase and held that the exemption was not confined to major ports. On that basis, the earlier view could not stand and the appeal was allowed in favour of the assessee. Case-Laws Service Tax Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468042