2004 (6) TMI 12

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....oods transport operators during the period 16-11-1997 to 1-6-1998. The department raised on them a demand of service tax on such services for the said period. The demand (amounting to Rs. 89,788/-) was confirmed by the original authority. The appeal preferred to the first appellate authority did not succeed. Hence the present appeal. 2.Ld. Counsel for the appellants submits that a person receivin....