2011 (6) TMI 363

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.... letter dated 24.5.11 from the Consultant expressing his inability to appear on 10.6.2011. He has also submitted that the issue is already settled in favour of the appellants vide High Court and CESTAT decisions in the following cases:     1. Agro Dutch Ind. Vs. CCE, Chandigarh Appeal No.ST/189/10 & ST 820/08     2. Comm. vs. Toyoda Iron Works Co. Ltd. 2010(19) ....

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....nded short paid Service Tax amounting to Rs. 73,380/- . He also ordered recovery of interest amount and imposed penalties under section 76, 77 and 78 of the Finance Act. On appeal by the party, the Commissioner (Appeals) upheld the order of the original authority. 4. On going through the grounds of appeal, it is noticed that the appellants are challenging the levy of Service Tax on the recipien....

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....ble to pay Service Tax prior to 1.1.2005 and held that the same is not liable to be paid. The said decision cannot be taken as holding that from 1.1.2005, it was liable to be paid. The said decision did not consider the enactment of Section 66A into the Finance Act. Further this issue has been specifically dealt with by Hon'ble High Court of Bombay in the case of Indian National Shipowners Associa....