2014 (2) TMI 100

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..... S Kang Heard both sides. 2. Appellant filed the appeal against the impugned order passed by Commissioner (Appeals), whereby the Commissioner (Appeals) upheld the adjudication order whereby the demand of service tax was confirmed. The demand is confirmed on the ground that the appellant being recipient of GTA service is liable to pay service tax. 3. The contention of the appellant is that the ap .....

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