2002 (5) TMI 3

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....housand eight hundred and ninety-three) paid by the appellants as a Service Tax during the period from November, 1997 to January, 1998. 2 .As per facts on record, the appellants paid Service Tax on the services of different transporters availed by them for transportation of raw materials namely, Hard Coke. However, the appellants' contention is that in some of the cases, it got direct delivery f....

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....ch is to the effect that 'goods transport operator' means any commercial concern engaged in the transportation of goods but does not include a courier agency. From the said definition of 'goods transport operator', it is evident that the Service Tax is leviable only on the services provided by a commercial concern engaged in the transportation of the goods. Inasmuch as in the present case, the app....