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2017 (1) TMI 307 - AT - Service TaxGTA services - demand of tax and penalty - Held that: - the respondent had submitted the receipts pertaining to hire charges received for letting out their vehicles. There is nothing in the appeal filed by the Revenue to indicate that for such activity the respondent should be subjected to service tax under the category of GTA Services. The requirement for tax liability under the said services is not fulfilled - demand set aside - appeal dismissed - decided against Revenue.
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