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2008 (7) TMI 73 - CESTAT, CHENNAIWhether the respondents were liable to pay interest u/s 75 on the amount of service tax paid by them on the services received from abroad for the period 28-2-1999 to 16-8-2002 – service tax on ‘import of services’ was introduced only w.e.f. 16-8-2002 vide Notification No. 12/2002 - since there was no service tax liability before 16-8-02, there cannot be any interest liability either – revenue appeal is dismissed
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