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2014 (11) TMI 87 - HC - Service TaxGTA services - reverse charge - commercial concern or proprietor - Held that:- Section 65(50b) of Finance Act, did not cover a case of proprietary commercial concern to be treated as ‘Goods Transport Agency’ and set aside the order of CESTAT that the expression ‘commercial concern’ would include a proprietary concern also. - Decided in favor of assessee.
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