2007 (8) TMI 178

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....ral Excise (Appeals). 2. The learned Consultant Shri C.R. Raghavendra stated that the appellant owns an Ambassador Car and two tempos. He is rendering the services of transporting newspapers for M/s. Manipal Media Network Ltd. Revenue proceeded against the appellant for not discharging the liability under the category of 'Rent-a-Cab' operator 3. The learned Departmental Representative Shri S....