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2010 (6) TMI 425 - AT - Service TaxStay order – Lower authority confirmed service tax demand on assessee on ground that it was receiving services of GTA – assessee not availing the services of ‘Goods Transport Agency’ but were availing services of truck owners or goods transport operators - two persons were giving services were truck owners or transport operators - demand of service tax on the services received from the truck owners or goods transport operators as GTA service is inappropriate and cannot be sustained - stay application allowed
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