2010 (5) TMI 139

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....ondent CORAM: Hon'ble Ms. Jyoti Balasundaram, Vice-President Demand of service tax of Rs.52,064/- together with interest and penalties imposed under Sections 76, 77 and 78 of the Finance Act, 1994 on the ground that the assessee was a recipient of Goods Transport Agency service, is contested by the assessees on the ground that they have availed services only from individual truck/lorry ow....