Belated appeal on Business Auxiliary Service imports: No service tax on imported services before April 1, 2006. Interest, penalties dismissed.

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....Belated appeal - Import of services before 1.4.2006 - Business Auxiliary Service - service tax was paid but no interest and penalty - later the law was declared in another case that no service tax was not payable on import of services during the impugned period - demand of interest and penalty set aside - SC....