2009 (9) TMI 611

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../ Order / Decisions)<br>Dated:- 14-9-2009<br>ST/541/2009 - 1278/2009<br>Service Tax<br>S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY :&nbsp;&nbsp;&nbsp;&nbsp;&nbsp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds raised by the original adjudicating authority on the basis that the impugned service had been provided by lorry owners and not by goods transport agency. In the circumstances, we do not find it nec....