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    <title>2018 (4) TMI 1172 - CESTAT  ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, overturning the demand with penalty under Section 78 for service tax on GTA services. The appellant&#039;s payment on a reverse charge basis was deemed sufficient, leading to the setting aside of penalties and interest charges. The Tribunal granted consequential benefits to the appellant in accordance with the law, emphasizing the settled nature of the tax issue post-2009 and subsequent amendments.</description>
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      <description>The Tribunal allowed the appeal, overturning the demand with penalty under Section 78 for service tax on GTA services. The appellant&#039;s payment on a reverse charge basis was deemed sufficient, leading to the setting aside of penalties and interest charges. The Tribunal granted consequential benefits to the appellant in accordance with the law, emphasizing the settled nature of the tax issue post-2009 and subsequent amendments.</description>
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