2007 (8) TMI 76

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..... e tax of Rs. 44,26,850/- and penalties. 2. The demand is confirmed after taking into consideration the activity of appellants in providing the business auxiliary service and cargo handling service. The contention of applicant is that the applicant is a transporter and receiving the goods booked for destination by other transporters and other transport agency is paying the service tax on the entir .....

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