2010 (3) TMI 603

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..... the lower appellate authority for re-examination and to pass fresh order. - ST/4 OF 2010 - 272 OF 2010 - Dated:- 4-3-2010 - DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER 1. Heard both sides. 2. I find that the appellants in their statement made before the Commissioner (Appeals) had clearly stated that the service tax liability has already been discharged by the Goods Transport Agency, i .....

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