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2008 (11) TMI 114 - CESTAT, NEW DELHIDemand of interest and penalty - Non-payment of service tax on freight charges paid to the GTO during the period 16.11.97 to 2.6.98 - Appellants paid the tax on 31.01.2004, 11.4.2004, 3.3.2004 and 5.3.2004 for the above period - held that the recipient of G.T.O. services are liable to pay interest from 29.11.2003 till date of payment of service tax in view of the date of assent of the President to Section 71A of Finance Act, 1994 - no penalty would be imposable u/s 76
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