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2017 (11) TMI 1106 - AT - Service TaxGTA service - non-payment of service tax - reverse charge mechanism - Held that: - The liability to pay Service Tax is very much linked with the status of the truck owners, as claimed by the assessee-Appellants - However, it is clear that the assessee-Appellants have to establish the status of such truck owners as not belonging to transport agency which is liable to Service Tax. Since this aspect could not be examined by the original authority, matters needs reexamination - appeal allowed by way of remand.
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