2016 (4) TMI 936

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....nt : Shri P Vinitha, Deoputy Commr. (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No. SR/239/2011 dated 07.02.2011 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the Service Tax liability on the appellant under the category of "Cargo ....

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....appellate authority that they are rendering the same services to M/s SAIL at different locations. Hence, it is her submission that the penalties imposed be upheld. 5. We have given anxious consideration to the submissions made by both sides and perused the records. At the outset, we find that there being no dispute as to the tax liability and interest thereof has been discharged. As regards the....