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2007 (7) TMI 195 - CESTAT CHENNAIDemand of tax raised in SCN in respect of GTO service received by them during the period 16.11.97 to 2.6.98 was paid on 10.12.2002 – Commissioner was misconceiving the provisions of law in viewing that Finance Act, 2003 did not grant any extension of time for payment of service tax by recipients of GTO services for the aforesaid period – tax was paid within the period allowed by the Finance Act, 2003 as also that allowed by the SC in Gujarat Ambuja Cements case – penalty not justified
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