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    <title>2010 (1) TMI 162 - CESTAT, CHENNAI</title>
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    <description>The Tribunal held that the appellants were not liable to pay service tax or penalty for transportation services provided by individual truck owners/lorry owners, as they did not fall under Goods Transport Agency services. Relying on precedents, the Tribunal set aside the orders imposing tax and penalty, allowing the appeals in favor of the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76290</link>
      <description>The Tribunal held that the appellants were not liable to pay service tax or penalty for transportation services provided by individual truck owners/lorry owners, as they did not fall under Goods Transport Agency services. Relying on precedents, the Tribunal set aside the orders imposing tax and penalty, allowing the appeals in favor of the appellants.</description>
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