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2010 (7) TMI 311 - CESTAT, BANGALOREInterest and Penalty - service tax paid on GTA service incurred by the appellant on transportation of goods - they had received vegetables by transport agency and they are liable to pay service tax as per benefit of Notification No. 33/2004-S.T - due to closure of the unit during the relevant period when the adjudication process was going on and the first appellate authority decided the matter, they could not produce any documents before the authority to substantiate their claim that the vehicles are used for transport of vegetables - Held that: - In the absence of any documentary evidences before the lower authorities, they could not have come to any conclusion - remand the matter back to the Adjudicating Authority to reconsider the issue afresh
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