2010 (3) TMI 920

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..... term GTA service provider under service tax law does not envisage a farmer who brings sugarcane through transport is not a commercial concern for which no tax liability arises. Accordingly a recipient of such GTA service should not be taxed. Therefore he prays that if a farmer is treated as commercial concern there shall be wrong application of law and such grievance is not considered by both Auth .....

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