CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT NO. I Service Tax Appeal No.41677 of 2016 (Arising out of Order-in-Appeal No.253/2016 (STA-I), dated 27.04.2016 passed by Commissioner of Service Tax (Appeals-I), Newry Towers, 2054/1, II Avenue, 12^th Main Road, Chennai 600 040)

M/s. North Star Shipping Service Pvt. Ltd., …. Appellant No.18, Old No.891 Jaffer Saramg Street Mannady, Chennai 600 001 VERSUS Commissioner of GST & Central Excise … Respondent Chennai North Commissionerate

29/1, Mahatma Gandhi Road Nungambakkam, Chennai – 600 034 APPEARANCE:

For the Appellant : Ms. Radhika Chandra Sekhar, Advocate For the Respondent : Ms. G. Krupa, Authorised Representative CORAM :

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V, MEMBER (JUDICIAL)

FINAL ORDER No.40544/2026 DATE OF HEARING: 20.01.2026 DATE OF DECISION: 28.04.2026 Per AJAYAN T.V.

The appellant, North Star Shipping Services Pvt.

Ltd., is challenging the Order-in-Appeal No.253/2016 (STA-I) dated 27.04.2016 (impugned order), whereby the Appellate Authority has rejected the Appeal and upheld the Order in Original of the Adjudicating Authority.

2. Brief facts as culled out from the appe