Bothra Shipping Services vs Visakhapatnam-I on 11 September, 2025
c) Lykes Line Ltd Vs CST, Mumbai-I [2017 (50) STR 51 (Tri-Mum)]
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7. The said issue has been examined by this Tribunal in the case of
Lykes Line Ltd. Vs. Commissioner of Service Tax, Mumbai I reported in
2017 (50) STR 51 (Tri.-Mumbai), wherein this Tribunal has observed
as under :
M/S Gangesh Cement Pvt. Ltd vs Commissioner Of Central Excise, ... on 3 January, 2018
(iii) Lykes Line Ltd. vs. Commissioner of Service Tax, Mumbai-I reported at 2017 (50) S.T.R. 51 (Tri.- Mumbai).
C.C.E. & S.T.-Vapi vs M/S Sejal Architectural Glass Ltd on 4 April, 2018
4. We do not find any discrepancy in the impugned order, a similar view has been expressed by this Tribunal in similar circumstances in the case of Lykes Line Ltd. vs CST-Mumbai-I 2017 (50) STR 51 (Tri. Mum). In the result, the impugned order is upheld and the Revenues appeal is dismissed.
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