2012 (5) TMI 350

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Full Text of the Document

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....a:   After dispensing with the condition of pre-deposit of Service Tax and penalties involved in all the three appeals, I proceed to decide the appeals itself, with the consent of both the sides.   2. The appellant is engaged in providing business of goods transport agency inasmuch as he undertakes booking on their behalf and earns commission out of the same. By treating the said servi....