2014 (10) TMI 878

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....or the Appellant. Shri Sanjay Jain, DR, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - The appellant is a transport agency, who entered into an agreement with its customers for doing the transportation business. However, the appellant does not have his own trucks and for the purpose of transportation, hires the same from the individual truck owners to whom he pays a....