2008 (4) TMI 76

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er per: M. Veeraiyan, Member (T)]. -1. Heard both sides on the stay 2. The appellant is a manufacturer of excisable goods and in fact a recipient of services of Goods Transport Agency. These services are rendered actually by the Goods Transport Agency who is a third party but the tax liability is fastened either on the person who is dispatching the goods paying freight or on the recipient of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X