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2008 (2) TMI 200 - AT - Service TaxAppellants had received Goods Transport Operators Service (GTO service) during the period from 16.11.1997 to 1.6.1998 but had not filed service tax returns or paid service tax – SCN issued - held that a person receiving taxable service from GTO/C&F Agent was not covered by the provisions of Section 70 & 73 of the Finance Act, 1994 and that any demand notice issued to such a person by the department under Section 73 was not maintainable - demand & penalties are set aside
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