2014 (1) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../ Decisions)<br>Dated:- 6-5-2011<br>ST/632/2010 - Final Order No. 562/2011<br>Service Tax<br>Dr. Chittaranjan Satapathy, Member (T) Shri Joseph Prabhakar, Advocate, for the Appellant. Shri C. Dh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nance Act, 1994 to mean 'a person liable to pay service tax'. In view of the fact that the appellants as recipients of Goods Transport Service are liable to pay Service Tax, they come under the catego....