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2011 (2) TMI 715 - AT - Service TaxPenalty - GTA - Demand confirmed against the respondents for the reasons that they were liable to pay service tax on G.T.A. only by cash or from PLA and not from Cenvat credit account for the period from April, 2006 to September, 2006 - Respondents submitted that although they were not liable to pay service tax prior to 1.3.2008 from their PLA or cash but they have paid - Hence, when there is no liability penalty is not imposable .
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