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    <title>No Penalty for Exporter: Manganese Ore Transport Service Tax Exemption Upheld Due to Bona Fide Belief.</title>
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    <description>Since the appellant is an exporter of manganese ore, on which no duty and tax is payable, there was scope for entertaining the bona fide belief that no service tax is payable on the GTA service as a recipient of such service - No penalty - AT</description>
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      <description>Since the appellant is an exporter of manganese ore, on which no duty and tax is payable, there was scope for entertaining the bona fide belief that no service tax is payable on the GTA service as a recipient of such service - No penalty - AT</description>
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