2010 (1) TMI 162

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.... Sisupal for the Respondent. ORDER 1. The appellants herein are engaged in the manufacture of Polished granite monuments/slabs/tiles. They were availing the services of the Goods Transport Agency for transporting both their inward as well as outward goods and hence liable to service tax as per rule 2(1)(d)(v) of Service Tax Rules, 1994 and since they have failed to pay the service tax on the val....