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2013 (8) TMI 909

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....3<br>ST/3886/2012-ST(SM) - Final Order No. A/57412/2013-SM(BR)<br>Service Tax<br>-<br>Shri D.N. Panda, Member (J) Shri Rajesh Chhibber, Advocate, for the Appellant. Shri Devender Singh, DR, for the ....

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.... 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 in the course of trade, there shall ....

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