2012 (8) TMI 72

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..... seeking waiver of pre-deposit of service tax demanded them under the category of 'Business Auxiliary Service' for the activity of providing goods transport agency services to their customers. 2. Shri Sagar Shah, Chartered Accountant appearing on behalf of the applicant submits that the applicant is a goods transport agency. They are hiring trucks from the truck owners and providing it for transp .....

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