2009 (11) TMI 546

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..... d that the benefit was not available to persons like the appellants who paid tax in terms of Section 68(2) of the Act – Held that: - demand not in accordance with proposal in show cause notice and prima facie not sustainable – pre-deposit waived - ST/674/2009 - 1729/2009 - Dated:- 23-11-2009 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. REPRESENTED BY : Shri G. Varadarajan, Advocate, .....

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..... , dated 3-12-2004 and 1/06 S.T., dated 1-3-2006 on the sole ground that the benefit was not available to persons like the appellants who paid tax in terms of Section 68(2) of the Act. The original authority found that as per Order No. 5/1/07-S.T., dated 12-3-2007 issued by CBEC under Section 37B, the benefit was available also to assessees who paid Service tax under GTA in terms of Section 68(2) o .....

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