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    <title>2013 (12) TMI 1172 - CESTAT NEW DELHI</title>
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    <description>The tribunal concluded that the appellant was unable to discharge their service tax liability on GTA services received post-19-4-2006 through Cenvat credit. The service tax liability had to be settled through PLA only, as the GTA services did not qualify as output services under Rule 2(p) without a customer or client involvement. The tribunal upheld the impugned order, emphasizing compliance with updated regulations for service tax liabilities and dismissing the appeal.</description>
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    <pubDate>Wed, 16 Nov 2011 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1172 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=241507</link>
      <description>The tribunal concluded that the appellant was unable to discharge their service tax liability on GTA services received post-19-4-2006 through Cenvat credit. The service tax liability had to be settled through PLA only, as the GTA services did not qualify as output services under Rule 2(p) without a customer or client involvement. The tribunal upheld the impugned order, emphasizing compliance with updated regulations for service tax liabilities and dismissing the appeal.</description>
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      <pubDate>Wed, 16 Nov 2011 00:00:00 +0530</pubDate>
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