2007 (12) TMI 74

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....ssue is involved in these appeals and 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 bee....