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2011 (3) TMI 34 - CESTAT, BANGALOREDemand and Penalty u/s 78 - Demanding Service Tax, interest and equal amount of penalty as the tax demanded u/s 78 - The amendment to the definition of output service effected from 19.4.2006 that cenvat could be utilized to pay Service Tax on GTA Service – Held that : the demand relating to the period up to 18.4.2006 is not sustainable and the demand confirmed for the period from 19.4.2006 is sustained - The assessee could not be penalized in relation to the liability sustained - Appeal is disposed in favour of assessee.
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