2021 (8) TMI 694

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....pellant Shri Radhe Tallo, Authorized Representative for Respondent ORDER Service Tax Appeal No. 50411 of 2016 has been filed to assail the order dated December 31, 2015 passed by the Commissioner confirming the demand of service tax with interest and penalty. The period involved in this Appeal is 2013-14 2. Service Tax Appeal No.51262 of 2017 has been filed to assail the order dated Fe....

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....ant to the Shipping Lines/Airlines and the amount recovered by the Appellant from the customers (exporter/importers), is called the "mark-up". 4. The Department was of the view that this "mark-up" was for services provided by the Appellant to customers and was, therefore, liable to service tax under the category of "Support Services of Business or Commerce [BSS ]", covered under section 65(104)....

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.... appellant, which decision was challenged by the appellant in Service Tax Appeal No. 52534 of 2015 and by a decision dated August 21, 2018, the appeal was allowed and the order confirming the demand the service tax was set aside. The period involved in the decided appeals covers the present period and, therefore, she contends that these two appeals, for the reasons stated in the earlier order of t....