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2008 (3) TMI 125 - CESTAT CHENNAIGoods Transport Operators Service (GTO service) during the period from 16.11.1997 to 1.6.1998 – demand u/s 73 & penalty for non filing return - held that a person receiving taxable service from GTO/C&F Agent was not covered by provisions of Sec. 70 & 73 - class of persons who come under Section 71A is not brought under the net of Section 73 - SCN issued to the appellants invoking Section 73 are not maintainable
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