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2013 (9) TMI 322 - AT - Service TaxService tax demand – Goods Transport Service section 65(105)(zzp) - The case of the appellant is that the individual transporters who did not issue any consignment note for transportation of the goods cannot be called "Goods Transport Agencies" and therefore the appellant should not be held liable to pay any amount of service tax under the head "GTA service" under Section 65(105) (zzp) of the Finance Act 1994 read with Section 65 (50b) of the Act. - Held that:- Prima facie case is in favor of assessee - stay granted.
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