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2010 (9) TMI 297 - GUJARAT HIGH COURTDemand of service tax short paid by the respondent assessee - also imposing penalty and ineterst - Held that: - exemption is provided by way of notification and the Board can prescribe the procedure for availing the benefit of the said exemption notification - Commissioner (Appeals) further observed that it is nowhere found in the impugned order, nor even it had been alleged or held by the adjudicating authority that the GTA in this case has availed credit on inputs and capital goods used for providing taxable service or has availed benefit of Notification No. 12/2003-S.T - order denying the benefit of Notification No. 32/2004-S.T., dated 3-12-2004 is not correct in law - appeal is dismissed
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