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2009 (10) TMI 207 - CESTAT, BANGALOREGoods Transport Operators’ (GTO) services- original authority had confirmed the demand of service tax amounting to under the category of ‘Goods Transport Operators’ (GTO) services received by the respondent, during the period from 16-7-1997 to 16-10-1998, demanded through show-cause notice which was challenged in appeal and the matter was remanded back for fresh decision duly observing the principles of natural justice. The original authority vide impugned de novo order confirmed the amount of service tax, also demanded interest under section 75, imposed penalties under each sections of 76, 77 and 78 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) relying upon various decisions of the Tribunal set aside the Order-in-Original and allowed the appeal. Held that- I do not find any infirmity in the impugned order. In the facts and circumstances of the case, the impugned order is correct and legal. I do not find any merit in the Revenue’s appeal and the same is dismissed.
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