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    <title>2008 (7) TMI 72 - CESTAT, CHENNAI</title>
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    <description>Service tax on Goods Transport Operators&#039; Service is discussed in the context of the post-amendment validation and return-filing mechanism under Section 71A of the Finance Act, 1994, as introduced by the Finance Act, 2003, with the note stating that the tax remained legally due despite earlier appellate relief. It also records that penalty exposure can still be avoided where sufficient cause is shown on the facts, so penalty relief may be maintained even when the tax demand survives.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30781</link>
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