3. The Tribunal's order, confirming the order of the
Commissioner (Appeals) allowing the case of the assessee, if gone
through based on the said facts, the issues have been already
https://www.mhc.tn.gov.in/judis
Page 2 of 4 C.M.A.No.2959 of 2018
been decided by the Coordinate Division Bench judgments in the
case of Commissioner of Service Tax-III, Chennai vs. CESTAT,
Chennai1, followed by the decision of the Division Bench of this
Court in the case of Commissioner of Service Tax – III,
Chennai vs. Reed Elsevier Pvt. Ltd.2.