2003 (8) TMI 144

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....ls) has confirmed the demand of Service Tax along with interest against the respondents, which stands duly paid by them. However, he has set aside the personal penalty imposed upon the appellants by observing that the Explanation to Section 117 of the Finance Act, 2000, vide which the levy of Service Tax for the Clearing and Forwarding Agents, was re-validated with retrospective effect. While drop....