2025 (6) TMI 360

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...., Advocate for the Appellant Ms. Rajni Menon, Authorized Representative for the Respondent ORDER Per P. Anjani Kumar, The appellant M/s. Aspinwall & Co. Ltd. are engaged in the provision of service related to import and export of goods at Chennai Port. A Show Cause Notice dated 12.4.2007 was issued to the appellants demanding service tax on services rendered viz. port service, cargo handling s....

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.... the original authority has passed Order in Original No. 21/2011 dated 25.2.2011 again confirming the demands on all the three services in dispute. The appellants preferred an appeal against this order to Commissioner (Appeals) who vide the impugned Order in Appeal No. 130/2015 dated 27.7.2015 upheld the Order in Original. The present appeal is directed against the Order in Appeal passed in the se....

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....ad - 2020 (374) ELT 273 (Tri. Hyd.) b. Honeycomb International vs. Commissioner of Customs, Mumbai reported in 2014 (311) ELT 823 (Tri. Bom.) c. Collector of Central Excise Vs. Eupharma Laboratories reported in 1989 (43) ELT 471 (Tri. Del.) 3. Ms. Rajni Menon, learned Authorized Representative for the respondent however reiterates the findings of the Order in Original / Order in Appeal. 4. H....