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2013 (8) TMI 909

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.... / Decisions)<br>Dated:- 23-8-2013<br>ST/3886/2012-ST(SM) - Final Order No. A/57412/2013-SM(BR)<br>Service Tax<br>Shri D.N. Panda, Member (J) Shri Rajesh Chhibber, Advocate, for the Appellant. S....

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.... service was really been provided by the supplier of the goods engaging a transporter. The primary activity not been engagement of a transporter but use of the service of transporter by the consigner ....

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