2018 (10) TMI 1255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... S.K. Mohanty This appeal is directed against the impugned order dated 22.03.2018 passed by the Commissioner (Appeals) Service Tax, Mumbai. 2. Brief facts of the case are that the appellant is engaged in the business of providing taxable services under the category of "storage and warehousing service", "repair and maintenance", "cargo handling", defined under the Finance Act, 1994. The appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned Commissioner (Appeals) vide the impugned order dated 22.03.2018 has upheld the adjudged demand confirmed on the appellant. 3. The Learned Advocate appearing for the appellant submit that during the disputed period, the appellant had deposited the service tax in respect of the services provided by it including the GTA service under reverse charge mechanism. Thus, he submits that there is no qu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned order. 5. Heard both sides and perused the records. 6. On perusal of adjudication order dated 06.02.2014, I find that vide paragraph 17 and 18 therein, it has been stated that apart from providing the taxable service under the category of storage and warehousing, the appellant was also required to pay service tax on GTA service under reverse charge mechanism. The said order has also stated t....