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2011 (9) TMI 308 - CESTAT, NEW DELHIService tax on GTA services - Penalty u/s 76 &78 - Section 71A was inserted retrospectively requiring service recipient to file return within six months - lower authorities have confirmed service tax on the sole ground that the appellants failed to file ST-3B return as required under section 71A and also failed to apply Service Tax registration in terms of section 69 of Finance Act, 1994. The demand notice stands issued beyond the period of limitation - no merit in the impugned order, which accordingly is set aside and the appeal is allowed
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