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2011 (3) TMI 161 - CESTAT, NEW DELHIDemand of tax along with interest and penalty - Movement of components to railway factory - Appellant claims that components are not goods and hence movement through GTA service is libale to Service Tax - appellant also tried to claim benefit of exemption under notification no. 29/2008 - Held that: Notification No. 29/2008 is not applicable to GTA service which is covered under Sub-clause zzp of Clause 105 of Section 65 of the Finance Act, 1994 - the components manufactured and transported by the appellants very much come within the definition of goods under the Finance Act, 1994, because being moveable property and satisfying the definition of goods Section 2 of Sales of Goods Act, 1930 - demand of tax with interest sustained, penalty set aside.
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