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    <description>The tribunal upheld the order demanding payment of service tax on GTA services, along with interest and penalty under Section 78 of the Finance Act, 1994. The penalty imposed under Section 76 was set aside. The appellant&#039;s plea of ignorance of the law was not considered a valid defense, leading to the dismissal of the appeal.</description>
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      <description>The tribunal upheld the order demanding payment of service tax on GTA services, along with interest and penalty under Section 78 of the Finance Act, 1994. The penalty imposed under Section 76 was set aside. The appellant&#039;s plea of ignorance of the law was not considered a valid defense, leading to the dismissal of the appeal.</description>
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