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2013 (12) TMI 1072 - CESTAT KOLKATAPenalty - Service Tax Registration in case of GTA Service not obtained - Held that:- Applicant has placed a copy of the Registration and its amendment for incorporation of GTA Service, and the Registration was granted by the Superintendent, Range-IV, Durgapur-III Division. It was their understanding that once the Registration is taken by the Head Office and since the billing and accounting were done at the said Head Office, they had complied with the requirement of taking the Registration by the Head Office - Prima facie case in favour of assessee - Stay granted.
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