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2010 (10) TMI 274 - AT - Service TaxDemand - IT and IT enabled services - Business Auxiliary Services - Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 - Since the service tax liability is not contested by the appellants, the impugned order to the extent it upholds the service tax liability of Rs. 12,97,960/- is upheld and the appeal filed by the appellant to that extent is rejected - Since it is an admitted fact that the amount is paid by the appellants for rendering services by non-resident and person residing outside India during the relevant period - High Court of Mumbai in the case of Indian National Shipowners Association v. Union of India (2008 -TMI - 32013 - HIGH COURT OF BOMBAY) it was held that the issue will cover in favour of the appellant herein for the demand of service tax for the period from 7/2003 to 3/2006 Regarding penalty - provisions of Section 73 of the Finance Act, 1994 will apply inasmuch as having paid the demand before issue of show-cause notice along with interest in question, imposition of penalty would not arise.
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