2014 (7) TMI 327

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....urthy The issue involved is the liability of the appellant to pay service tax on GTA services received by them during the period from January 2005 to August 2006. The appellants have paid the entire amount of service tax due before the issue of show-cause notice and are challenging only the levy of penalty. The Commissioner (Appeals) in the impugned order, dropped the penalty under Section 76 o....