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2002 (5) TMI 3 - CEGAT, KOLKATAExtract: ......., who have themselves undertaken the deliveries of the goods at the appellants door-steps, it cannot be said that the appellants received the services of any commercial agency. The said suppliers cannot be held to be transporters. As such, the Service Tax was not payable. Accordingly, I allow the appeal with consequential reliefs to the appellants.
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