2013 (3) TMI 494

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..... vices from Dubai during the period from 09.7.2004 to 31.1.2006 for which he asked to pay tax. The original authority confirmed demand of service tax along with interest and imposed penalty on respondent. Commissioner (Appeals) , set aside the order passed. Aggrieved by this order revenue file an appeal to Tribunal. Held that:- Tribunal in the light of judgement passed by the tribunal in earlier ca .....

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..... rvice tax amounting to Rs. 19,53,631/- on the assessee-respondent along with interest and imposed penalty. The Commissioner (Appeals), on appeal filed by the party, set aside the order of the original authority by relying on the decision of the Hon'ble Bombay High Court in the case of Indian National Ship Owners' Association vs. Union of India reported in 2009 (090) RLT 739 (Bombay). 4. The depar .....

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