2014 (1) TMI 363

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....ppeal against Order-in-Appeal No. P-III/VM/145/2010 dated 23/06/2010 passed by Commissioner of Central Excise (Appeals), Pune-III wherein he had upheld the payment of service tax on GTA services by the Respondent, M/s.Indo Afrique Paper Mills (P) Ltd. 2. The Ld. Additional Commissioner (AR) appearing for the Revenue submits that since the respondent is discharging the liability as a deemed serv....