2010 (6) TMI 178

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....ri P.M. Dave and Paritosh Gupta, Advocates, for the Respondent. [Order] - Being aggrieved with that part of the order of Commissioner (Appeals) vide which he has allowed the respondent's claim of refund of service tax paid on THC charges, REPO/BL charges, DDC and haulage charges etc. by considering the same as port services, Revenue has filed the present appeal. I have heard both the sides duly....

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....id services. 8. Port service defined under Section 6 covers services provided "to any person, by a port or any person authorized by the port, in relation to port services, in any manner". The appellant has produced debit notes issued by Swift Freight (I) Pvt. Ltd., Invoices of M/s. Aquarius Maritime Pvt. Ltd., invoice of Team Global Logistics Pvt. Ltd. etc which clearly mention the service part....