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    <title>2011 (2) TMI 470 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the demand for service tax and interest but set aside penalties under Sections 77 and 78 imposed by the Commissioner (Appeals) in an appeal concerning Goods Transport Agency (GTA) services. The appellants, steel product dealers, were granted the benefit of Section 80 of the Finance Act, 1994, as their belief that they were not required to pay service tax was considered bona fide. They promptly paid the tax upon clarification, demonstrating no intent to evade tax. Consequential relief was granted to the appellants in accordance with the law.</description>
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    <pubDate>Tue, 01 Feb 2011 00:00:00 +0530</pubDate>
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      <title>2011 (2) TMI 470 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=205986</link>
      <description>The Tribunal upheld the demand for service tax and interest but set aside penalties under Sections 77 and 78 imposed by the Commissioner (Appeals) in an appeal concerning Goods Transport Agency (GTA) services. The appellants, steel product dealers, were granted the benefit of Section 80 of the Finance Act, 1994, as their belief that they were not required to pay service tax was considered bona fide. They promptly paid the tax upon clarification, demonstrating no intent to evade tax. Consequential relief was granted to the appellants in accordance with the law.</description>
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      <pubDate>Tue, 01 Feb 2011 00:00:00 +0530</pubDate>
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