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2013 (6) TMI 24 - CESTAT AHMEDABADGTA - exemption - general declaration of the transporter - held that:- regarding giving the general declaration for obtaining abatement of 75% as per Notification No.32/2004-ST dated 03/12/2004, the matter under dispute was settled by the Honble High Court in the case of Cadila Pharmaceuticals Ltd. [2013 (1) TMI 353 - GUJARAT HIGH COURT] where no general declaration was given, hence Service Tax liability along with interest is required to be paid by the appellant. - though demand of service tax confirmed, penalties waived.
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