2017 (11) TMI 442 - SCH - Service Tax

Tax liability - Alleged that appellant had provided various services as per agreement they had entered into with the owner and accordingly demand were made along with interest and penalty - the decision in the case of CMS (I) OPERATIONS & MAINTENANCE CO. P. LTD. Versus C. CE PONDICHERRY 2007 (5) TMI 74 - CESTAT CHENNAI contested where it was held that allegation was not correct and demand interest and penalty set aside - Held that - the decision in the above case upheld - there are no legal and valid ground for interference - appeal dismissed.