2018 (8) TMI 1679

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....or the Respondent ORDER Per: Madhu Mohan Damodhar After hearing both sides, we find that more than one issue is involved in these appeals. 2. The first issue in dispute concerns the leviability of service tax on excess income earned out of Ocean freight amount. We find that this issue is covered in the appellant's favour in a number of Tribunal decisions, for example:- Bax Global India Ltd. ....