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2017 (8) TMI 19 - AT - Service TaxReverse charge - GTA Service - effect of retrospective amendment - Held that: - the issue is no more res-integra in view of the decision of the Tribunal in the case of Balasore Alloys Ltd. Vs. Commissioner of Central Excise, BBSR-I [2017 (6) TMI 861 - CESTAT KOLKATA], has held that during the period in question no notice could have been issued under Section 73 for non filing or the return under Section 70 as there was no requirement for filing of return by the service Recover. Hence, demand of interest and penalty cannot be sustained - appeal allowed - decided in favor of appellant.
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