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2011 (5) TMI 377 - CESTAT, NEW DELHIDemand - GTA services - notification No.1/2009/ST, dated 05.01.2009 and also circular No104/7/2008/ST, dated 06.08.2008 - all intermediate transactions may not necessary be characterized as original transaction unless and until both transactions are integrally and indispensably related or connected to each other - Making thorough verification of chain of evidence, consignment notes, origin and destination of the transaction, understanding of consignor and the consignee, contract of GTA service provider with intermediary, the authority below shall be able to come to a rational conclusion - Appeal is allowed partly
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