2014 (7) TMI 327

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..... lity of the appellant to pay service tax on GTA services received by them during the period from January 2005 to August 2006. The appellants have paid the entire amount of service tax due before the issue of show-cause notice and are challenging only the levy of penalty. The Commissioner (Appeals) in the impugned order, dropped the penalty under Section 76 of Finance Act 1994 relying upon the deci .....

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