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2011 (9) TMI 362 - AT - Service TaxUtilising the modvat credit on payment of duty on the GTA services - denial by lower authorities because receipt of GTA services cannot be considered to be output services though under deemed fiction of law the appellant is required to pay service tax on the same - Appelant contended that there is duplication of the period involved in both the appeals which needs rectification - Revenue contended that law was amended with effect from 19.4.2006 and deemed status of service provider given to the service receiver in terms of provisions of Rule 2(9) was taken away - Held that remand both the appeals to the original adjudicating authority - adjudicating authority would also consider the appellants grievances of overlapping period and their liability to pay taxes for the period
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