TMI Blog2010 (7) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as closed in terms of section 73(3) of the Act - there is considerable merit in the claim of the appellants that the tax and interest confirmed against the appellants were not liable to be paid by it - Decided in the favour of the assessee - ST/198 OF 2009 - 1091/2010 - Dated:- 16-7-2010 - P. KARTHIKEYAN, JJ. ORDER 1. This is an appeal filed by M/s. Kar Mobile Ltd. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priated by the original authority. He also imposed penalties on the appellants under sections 76 77 of the Act. Vide the impugned order the Commissioner (Appeals) sustained the order of the original authority except penalties under sections 76 77 of the Act. 2. In the appeal filed before the Tribunal, the appellant seeks to vacate the penalties imposed on it on the basis that service tax i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-9-2004 to 31-3-2005. There is no dispute that the impugned services were received from foreign collaborators of the appellants prior to 18-4-2006. Therefore, there is considerable merit in the claim of the appellants that the tax and interest confirmed against the appellants were not liable to be paid by it. In any case, no penalty could have been imposed on it. In the circumstances, I vacate th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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