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    <title>2007 (7) TMI 189 - CESTAT, CHENNAI</title>
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    <description>Service tax demands on recipients of Goods Transport Operators Service for the relevant period were held unsustainable because the issue had already been decided by earlier binding Tribunal rulings followed in a later decision. The Tribunal treated that settled position as governing the present matters and interfered with the reviewing order under Section 84 of the Finance Act, 1994. As a result, the proposed levy, together with interest and penalties, could not stand and the impugned orders were set aside in favour of the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=4338</link>
      <description>Service tax demands on recipients of Goods Transport Operators Service for the relevant period were held unsustainable because the issue had already been decided by earlier binding Tribunal rulings followed in a later decision. The Tribunal treated that settled position as governing the present matters and interfered with the reviewing order under Section 84 of the Finance Act, 1994. As a result, the proposed levy, together with interest and penalties, could not stand and the impugned orders were set aside in favour of the assessee.</description>
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