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2008 (5) TMI 82 - AT - Service TaxTransportation and freight charges are added in the assessable value of the goods when clearing the same to Depot and from there to customers – whether transportation charges are liable for service tax under the category of “Transport of Goods by Road” - In terms of the Notification35/2004, they are required to pay only 25 per cent of value of the freight - tax levied on full value is not correct - stay application is allowed by granting waiver of pre-deposit
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