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2008 (5) TMI 97 - AT - Service TaxRecipient of ‘goods transport agency’ service - benefit of abatement as per Notification No. 32/2004-S.T., dated 3-12-2004 – proof of actual transportation – Whether actual transportation took place by the concerned vehicles has to be proved by the respondent and the same has to be verified not by taking the words of the transporters but by cross-checking from other reliable sources and agencies - set aside the order of the Commissioner (A) and remand the matter to the Asst. Commissioner
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