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Service Tax Dispute on Intra-Entity GTA Services Deemed Unsustainable Due to Exceeding Show Cause Notice Scope.

Service provided by one division to another - GTA service - From the SCN, it is apparent that the ground of demand was that the Appellant has taken trucks from trucking division and there was no demand on the ground of trucks taken from third party - the demands has been confirmed beyond the scope of SCN and hence not sustainable - AT .....

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