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    <title>2011 (8) TMI 240 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, allowed the appeal filed by the assessee, confirming that the appellant was not liable to pay any service tax. The Tribunal held that the appellant was entitled to the exemption under Notification No. 34/2004 ST, which exempted certain services provided by a goods transport agency from service tax. The Tribunal rejected the revenue&#039;s appeal, affirming the availability of the exemption and setting aside the demand and penalty imposed on the appellant.</description>
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    <pubDate>Thu, 18 Aug 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=205846</link>
      <description>The Appellate Tribunal CESTAT, New Delhi, allowed the appeal filed by the assessee, confirming that the appellant was not liable to pay any service tax. The Tribunal held that the appellant was entitled to the exemption under Notification No. 34/2004 ST, which exempted certain services provided by a goods transport agency from service tax. The Tribunal rejected the revenue&#039;s appeal, affirming the availability of the exemption and setting aside the demand and penalty imposed on the appellant.</description>
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      <pubDate>Thu, 18 Aug 2011 00:00:00 +0530</pubDate>
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