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    <title>2023 (8) TMI 319 - CESTAT CHENNAI</title>
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    <description>The appeal was disposed of with the demand under auctioneer&#039;s service set aside, while the demand for GTA service for the normal period was sustained. Penalties under Section 76 were waived, but penalties under Sections 77(1)(a) and 77(2) for GTA service were upheld.</description>
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      <description>The appeal was disposed of with the demand under auctioneer&#039;s service set aside, while the demand for GTA service for the normal period was sustained. Penalties under Section 76 were waived, but penalties under Sections 77(1)(a) and 77(2) for GTA service were upheld.</description>
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