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2010 (3) TMI 520 - AT - Service TaxTransport of goods - The assessee was receiving the services of goods transport agency's service, paid service tax under protest. Later, it had filed a refund claim contending that it was not required to pay service tax as the services of goods transport operators used by it did not fall under taxable category 'goods transport agency' for the reason that the transporter had not issued to it consignment note or invoice or bill and that the operators issued only vouchers in respect of transport charges. The adjudicating authority rejected the refund claim. Held that - since assessee was receiving servies of goods transport agecy and had also complied with condition as recipient of service rendered by goods transport agency, it was liable to pay service tax. Thus the matter remanded for the limited purpose of quantification of the service tax liability after allowing 75 percent abatement.
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