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2011 (2) TMI 879 - CESTAT, CHENNAIDemand - GTA service - Notification No.36/2004 dated 31.12.2004 - assessee has produced evidence in respect of some transport companies indicating payment of service tax by them. This evidence do not indicate that payment includes service tax relating to transportation involving the present appellants - it is an appropriate case to invoke the provisions of Section 80 to set aside the penalties imposed upon the appellants - Appeal is disposed of
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