2024 (7) TMI 1784

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....cal) For the Appellant (Written Submissions) : None. for the Respondent : Shri N. Satyanarayanan, AC (AR). ORDER PER M. AJIT KUMAR This appeal is filed against Order in Appeal No. 80/2014 dated 7.8.2014 passed by the Commissioner of GST & Central Excise (Appeals), Madurai. 2. Brief facts of the case are that the appellants are registered with the Service Tax Department under the ....

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....nt is before this Tribunal. 3. None appeared for the appellant. However, the learned counsel Shri A.J. Markos has filed a written submission on behalf of the appellant and prayed that the appeal may be disposed of on merits. Shri N. Satyanarayanan, learned Assistant Commissioner appeared for the respondent. 3.1 The appellant in his written submission submits that the period of dispute is fro....

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....ed to the Appellant which led to Appeals before the same appellate authority the Commissioner (Appeals), Madurai who had vide two separate Orders-in-Appeal dated 16.07.2012 and 24.02.2014 allowed the Appeals and dropped the demands. Despite the same, the impugned Order has been issued, inconsistent with the stand taken for the previous periods. They have relied upon the CESTAT, Ahmedabad judgment ....

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.... the appellant having added some markup value/ margin on the ocean freight charges and collected the same from their clients. Revenue is of the opinion that the mark up value in ocean freight is liable for service tax under Steamer Agent Service. 5. We find that the issue is no longer res integra. The Hon'ble Supreme Court in the case of Baroda Electric Meters Ltd. v. Collector [1997 (94) E.L.T....