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    <title>2015 (10) TMI 53 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the Service Tax demand of Rs. 58,90,811 against the appellant for GTA services rendered, rejecting arguments on liability and exemption claims. Previous Tribunal decisions were distinguished, emphasizing the legal obligations under the Finance Act, 1994. The appellant&#039;s appeal was dismissed for lack of merit, with the Tribunal affirming the Order-in-Original and emphasizing the importance of complying with legal provisions and providing substantiating evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=264778</link>
      <description>The Tribunal upheld the Service Tax demand of Rs. 58,90,811 against the appellant for GTA services rendered, rejecting arguments on liability and exemption claims. Previous Tribunal decisions were distinguished, emphasizing the legal obligations under the Finance Act, 1994. The appellant&#039;s appeal was dismissed for lack of merit, with the Tribunal affirming the Order-in-Original and emphasizing the importance of complying with legal provisions and providing substantiating evidence.</description>
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