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2010 (4) TMI 451 - AT - Service TaxStay – Goods Transport Agency Services – Appellant submits that there was no question of any transport service used but hiring of mixer was object of the parties. Because the mixer mixes the concrete while it is in transit that does not amount to GTA service. The Appellant has also the benefit of time bar and also entitled to the benefit of abatement Notification. Held that - taxability of service by appropriate classification as well as abatement notification in question, it would be reasonable to direct pre-deposit of an amount of Rs.8 lakhs.
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