2022 (12) TMI 1194

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....ES, JJ. Ms. Maya Majumdar, for Appellant. Ms. Arya Anil I.by Mr. Sriram Sridharan, for Respondent. PER:- (VALMIKI SA MENEZES, J). 1. This appeal under section 83 of the Finance Act, 1994 read with section 35(G) of the Central Excise Act, 1944, (hereinafter referred to as "the Act"), challenges order dated 27th July 2016, passed by the Customs, Excise and Service Tax, Appellate Tribunal....

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....ion of CESTAT passed in Greenwich Meridian Logistics India Pvt. Ltd. 2016-TIOL-869-CESTAT Mum. is applicable to the present case? 2. Whether the CESTAT is right in setting aside the impugned orders against the appellant? 3. Whether CESTAT was right in setting aside demand on ground of limitation? 4. Whether CESTAT is right in setting aside demand towards penalty on groun....

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.... amount earned from sale of this pre- booked space at a premium or at additional amount is recorded by it as profit in trading and selling of the space. In contrast to this contention, it was the appellants case before the Tribunal, that the activity of the respondent of earning profit in that manner is for the services rendered to its clients and is chargeable as a 'Business Auxiliary Service'. C....

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....se of Greenwich Meridian Logistics (India) Pvt. Ltd. V. Commissioner of Service Tax, Mumbai (2016) TIOL-869-CESTAT-MUM. where such a view, on the same facts, has been taken by it. 5. The issue, therefore, that arises for our consideration is essentially within the realm of valuation of services rendered by the respondent in booking Cargo on a commission basis under the head 'Business Auxiliary ....