TaxTMI 
TaxTMI 
2022 (1) TMI 1175
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....ppeals)] by which the two appeals filed by M/s Bhatia Shipping Pvt. Ltd. [the appellant] to assail the orders dated 08.01.2016 and 26.04.2016 passed by the Additional Commissioner have been dismissed. 2. In Service Tax Appeal No. 88100 of 2019 the show cause notice dated 05.01.2016 was issued to the Appellant for the period 01.04.2014 to 31.03.2015. The Additional Commissioner by the impugned order dated 26 April, 2016 confirmed the demand with interest and penalty. 3. In Service Tax Appeal No. 88102 of 2019, three show cause notices are involved. The show cause notice dated 24.09.2012 is for the period from 01.04.2011 to 31.03.2012. The second show cause notice dated 22.10.2013 is for the period 01.04.2012 to 31.03.2013. The ....
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....ble to service tax under the category of "support services of business or commerce [BSS]", covered under section 65(104) of the Finance Act, 1994 [the Finance Act]. The Department was also of the view that after July, 2012, the service was not covered by any service notified in the negative list and, therefore, continues to be taxable. 7. Shri Bharat Raichandani, learned Counsel appearing for the Appellant Assisted by Ms. Ankita Vashita stated that the Department had also confirmed the demand of service tax for the period 2008-09 to 2012-13 against one Satkar Logistics which decision was challenged by Satkar Logistics before the Tribunal in Service Tax Appeal No. 52534 of 2015 and by a decision dated August 21, 2018, the Tribunal allowed ....
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....017 decided on 10.08.2021]. 12. Learned Authorized Representative placed reliance upon the decision of the Tribunal in Bhuvaneshwari Agencies (P) Ltd. 13. This decision was distinguished by the Commissioner (Appeals) in the case of the appellant in the order dated 16.08.2011 and the relevant portion contended in paragraph 11 is reproduced below:- 11. So far as the applicability or otherwise of the ratio of the Hon'ble CESTAT decision in the case of Bhuvaneshwari Agencies (P) Ltd. Vs.CCE-2007(8) STR 1670) in the present context is concerned, I am inclined to accept the Appellant view point that the facts of the present case and the case before the Hon'ble Tribunal are totally different. In that case, the revenue was proposing t....