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TMI Blog2021 (8) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant in the earlier decision that the appellant was only trading in space and was not providing any service. The Division Bench also noted that the issue involved in the Appeal was covered by the decisions of the Tribunal in GREENWICH MERIDIAN LOGISTICS (INDIA) PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX MUMBAI [ 2016 (4) TMI 547 - CESTAT MUMBAI ] and COMMISSIONER OF SERVICE TAX, NEW DELHI VE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 February 27, 2017 passed by the Commissioner confirming the demand of service tax with interest and penalty. The period involved in this Appeal is 2014-15. 3. The appellant is primarily engaged in the business of freight forwarding, clearing an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customers and was, therefore, liable 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 services are not covered by any service notified in the negative list and, therefore, continue to be taxable. 5. Show cause notices da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved 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 the Tribunal, should be allowed and the demands that have been confirmed should be set aside. 7. Dr. Radhe Tallo, learned Authorized Representative for the Department has very fairly stated that the same issue is involved in these two appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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