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2009 (1) TMI 118 - CESTAT CHENNAIPerson liable for paying service tax - Service of ‘Goods Transport Agency’ availed during the period 1-1-2005 to 31-3-2006 - appellants had received consignments of three-wheelers by road and had incurred freight for their transportation - appellants, a consignee, do not fall under any of the listed categories u/r 2(1)(d)(v,) of the Service Tax Rules, 1994 - issue is contentious - appellants have made out prima facie case against the impugned demand of service tax and penalty – stay granted
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