Refund Approved for Sole Proprietorship: No Service Tax on Bauxite Ore Transport by Goods Transport Agency.

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Full Text of the Document

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....Rejection of Refund - Delivery Challan clears that transportation of Bauxite Ore was undertaken by Goods Transport Agency on behalf of assessee who is a sole proprietorship firm - no liability of pay service tax on the assessee - refund of service tax paid earlier allowed - AT....