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2013 (6) TMI 540 - CESTAT NEW DELHIGTA - service tax on the services of GTA on 25% of gross amount of value - declaration/certificate from the provider of the said services - Held that:- It is the contention of the Revenue that declaration with regard to provision (i) and (ii) are to be made on body of each consignment note. Appellants in this case have produced declaration/certificates on annual basis. - Benefit of exemption allowed - Decided in favor of assessee.
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