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2008 (10) TMI 83 - AT - Service TaxGoods transport service received during 1997-98 – dispute regarding liability of recipient started in 1997-98, enactment which gave retrospective effect came into effect only in 2003 after further amendments and was upheld by the Supreme Court in Gujarat Ambuja Cements Ltd.’s case - Having regard to the circumstances and also considering the fact that the appellant has paid tax beore SCN, penalty is set aside - as liability of interest is statutory in nature, assessee is liable for the same
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