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2010 (4) TMI 202 - CESTAT, CHENNAILiability of service tax- prior to incorporation of company- The appellants challenge the order of the Commissioner (Appeals) holding that they, as a private limited company, are liable to pay service tax for services rendered by the partnership firm M/s. S.S. International prior to it being incorporated as a private limited company and the demand of interest and imposition of penalty. Held that- accept the contention of the assessees that they are not liable to pay any service tax leviable against M/s. S.S. International, and allow the appeal.
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