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2017 (11) TMI 442

Head Note:
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.


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