2004 (5) TMI 2

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..... (J) (Oral)]. - The appellants are required to pre-deposit Service Tax of Rs. 2,39,601/-. The appellants, suo motu, took adjustment of Service Tax on the presumption that they have paid tax in respect of the activity, which according to them, does not come within the ambit of Courier Service. According to them, Courier Service refers to door-to-door delivery of sensitive time bound documents. It is .....

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