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2023 (7) TMI 768 - CESTAT NEW DELHILevy of Service Tax - deposits made in favour of the appellant by the members of the consortium - difference in the rate charged by the appellant from the members of the consortium and non-members for providing cargo handling services’ - case of the department is that a lesser rate has been charged from the members of the consortium - period of dispute is 2014-15 and 2013-14. HELD THAT:- It transpires from the records that for the previous years, three show cause notices had been issued to the appellant raising demand of service tax on two issues. The first issue was with regard to the demand of service tax on deposits made in favour of the appellant by the members of the consortium. The second was with regard to the demand of service tax on the difference in the rate charged by the appellant from the members of the consortium and non-members for providing ‘cargo handling services’. These three show cause notices were adjudicated by three separate orders confirming the demand. These three orders of the adjudicating authority were assailed before the Tribunal in three service tax appeals. All the three service tax appeals were decided by a common order dated 22.11.2019. The appeals were allowed and the three impugned orders were set asides. As the reasons given by the adjudicating authority for confirming the demands are the same as in the earlier three proceedings, the two orders, each dated 28.09.2017, passed by the Commissioner (Appeals) deserve to be set aside and are set aside. Appeal allowed.
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