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<h1>Supreme Court dismisses appeals in Citation 2015 (3) TMI 1232 - SC for lack of merit. Justices Dattu, Eqbal, Mishra</h1> The Supreme Court dismissed the appeals in Citation 2015 (3) TMI 1232 - SC as devoid of merit after considering the records and hearing the appellant's ... Levy of penalties under Sections 77 and 78 - Bonafide belief - the decision in the case of INDSUR GLOBAL LTD. Versus ADDL. COMMR. OF SERVICE TAX, VADODARA [2015 (7) TMI 390 - GUJARAT HIGH COURT] contested - Held that: - Having gone through the records of the case and hearing learned counsel for the appellant, we are of the considered opinion that the appeals, being devoid of any merit, are liable to be dismissed and are dismissed accordingly. The Supreme Court, in Citation 2015 (3) TMI 1232 - SC, dismissed the appeals as devoid of merit after considering the records and hearing the appellant's counsel. Justices H.L. Dattu, M.Y. Eqbal, and Arun Mishra were part of the decision.