2013 (8) TMI 909

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..... (BR) - Dated:- 23-8-2013 - Shri D.N. Panda, Member (J) Shri Rajesh Chhibber, Advocate, for the Appellant. Shri Devender Singh, DR, for the Respondent. ORDER The facts of the case .....

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..... sporter. The primary activity not been engagement of a transporter but use of the service of transporter by the consigner in the course of trade, there shall be no levy of service tax in the fitness o .....

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