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2009 (11) TMI 174 - AT - Service TaxServices received from outside India- In these cases the taxable service (Business Auxiliary Service) was received in India from abroad prior to 18-4-2006. in the light of the decision of Indian National Shipowners Association v. Union of India 2009 -TMI - 32013 - HIGH COURT OF BOMBAY held that-set aside the impugned order which confirms the demand of service tax together with interest and imposes penalty and allow the appeal.
The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellant in a case involving Business Auxiliary Service received in India from abroad prior to 18-4-2006. The tribunal followed previous court decisions and set aside the order confirming the demand of service tax, interest, and penalty, allowing the appeal.
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