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2018 (2) TMI 332 - SC - Service TaxGTA Service - whether the category of “Goods Transport Agency” is exigible to service tax as per Section 65(105) (zzp) and Section 65 (50b) of the Finance Act as well as Rule 2(1)(d)(v) of the Service Tax Rules, 1994? - Held that: - the High Court was required to decide as to whether the services provided by the respondent(s)/assessee(s) herein are covered by the aforesaid definitions. The High Court has not discussed the aforesaid issue - the matter is remitted to the High Court for de novo consideration - appeal allowed by way of remand.
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