2007 (12) TMI 74

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....nd therefore they are being disposed off by a common order. 2. Heard the Shri P.V. Sheth, learned advocate for M/s. Advance Diesel Engines (P) Ltd. in Appeal No. S.T./64/2007. None appeared for the other respondents. Heard the learned DR for the appellant. 3. The respondents are recipients of services under Heading 'Goods Transport Agency' and they have been held to be deemed service provider un....