Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 2 Service Tax Appeal No. 11127 of 2017 – DB (Arising out of OIA-RAJ-EXCUS-000-APP-194-16-17 dated 17.03.2017 passed by Commissioner(Appeals), Central Excise, Customs and Service Tax-RAJKOT)

Sea Shipping Services ……..Appellant A-1,prabhukrupa Society, Opp.

St Gregorious School, JAMNAGAR, GUJARAT VERSUS Commissioner of C.E. & S.T.-Rajkot ……Respondent CENTRAL EXCISE BHAVAN, RACE COURSE RING ROAD...INCOME TAX OFFICE, RAJKOT, GUJARAT-360001 APPEARANCE:

Shri Sharan Rayaprol, Advocate appeared for the appellant Shri Rajesh Nathan, Assistant Commissioner (AR) appeared for the respondent CORAM:

HON'BLE MEMBER (JUDICIAL), DR. AJAYA KRISHNA VISHVESHA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH Final Order No. 10177/2026 DATE OF HEARING: 11.11.2025 DATE OF DECISION: 12.03.2026 SATENDRA VIKRAM SINGH

1. M/s. Sea Shipping Services (Appellant), Jamnagar are registered with the department under the category of port services, GTA service, clearing service, supply of tangible goods service and transportation of goods through water-ways services. During audit of their records, the officers obse