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2008 (1) TMI 278 - CESTAT, NEW DELHIDemand of service tax on the appellant in the capacity of service receiver in respect of services rendered by Goods Transport Operator (GTOs) during the period 16.11.1997 to 01.06.1998 – impugned demand is covered in the scope of validating provisions of Finance Act, 2000 and the Finance Act, 2003 and section 71A of the Act so it is not maintainable - penalties imposed will not survive in absence of demand – subsequently there is no question of any interest under Section 75
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