Appellant Fully Liable for Service Tax on Pilotage Charges under Port Services, Finance Act 1994, Section 65(105)(zzl.

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....Levy of service tax - reimbursement of costs - the appellant was fully liable to pay service tax on the pilotage charges which they received from their customers under the head “Port Services”, under section 65(105)(zzl) of Finance Act, 1994....