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2009 (5) TMI 810 - Commissioner - Service TaxExtract: ....... ratio of above decisions and my findings I hold that appellants were not liable to pay service tax on the value of paints sold and on which sales tax was paid. Since the service tax is not payable interest and penalties are also to be set aside. Accordingly I order as follow. ORDER. I allow the appeal. Demand, interest and penalties are set aside.
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