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2008 (8) TMI 255 - CESTAT NEW DELHIRecipient of goods transport agency services - eligibility of exemption Notification Nos. 32/04 and 34/04 - from the work sheet submitted that the same trucks are being used for transporting on more than one occasion and the condition of receipt of gross amount not exceeding Rs. 750/- for individual consignment and Rs. 1500 for consignments ‘may not be fulfilled’ in this case. The Notification No. 32/2004 relates to collection of service tax on 25% of the value of gross amount paid by them. This notification prima facie, is applicable to the applicant – stay granted partly
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