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2024 (1) TMI 725 - AT - Service TaxClassification of services - Cargo Handling Service or not - amount collected as ocean freight saving and dispatch earning during 2010 -2011 - HELD THAT:- This Tribunal has already considered the very same issue in the respondent’s own case M/S. MOSAIC INDIA PVT. LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST., RAJKOT [2014 (12) TMI 169 - CESTAT AHMEDABAD] and by giving proper reasoning dropped the demand. From the above decision of the Tribunal it can be seen that the issue in hand and the issue involved in the above case is identical and since the issue has been settled by this Tribunal, the present appeal do not have any substance. The impugned order is upheld - appeal of Revenue dismissed.
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