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    <title>2010 (3) TMI 255 - CESTAT,  AHMEDABAD</title>
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    <description>Service tax and penalties were stated to be unsustainable on services received from a foreign service provider for the period in question because the demand was covered by the Bombay High Court&#039;s ruling in Indian National Shipowners Association and the Supreme Court&#039;s dismissal of the Revenue&#039;s appeal. The Revenue accepted that the issue was so covered, and a later order in the assessee&#039;s own case had also dropped similar proceedings for a subsequent period. On that basis, the demand and penalties were not sustained and the appeal was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76710</link>
      <description>Service tax and penalties were stated to be unsustainable on services received from a foreign service provider for the period in question because the demand was covered by the Bombay High Court&#039;s ruling in Indian National Shipowners Association and the Supreme Court&#039;s dismissal of the Revenue&#039;s appeal. The Revenue accepted that the issue was so covered, and a later order in the assessee&#039;s own case had also dropped similar proceedings for a subsequent period. On that basis, the demand and penalties were not sustained and the appeal was allowed.</description>
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