2018 (4) TMI 1036

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.... Shri P. Arul, AC (AR), for the Respondent Per: B. Ravichandran When the case is called none appeared on behalf off the appellants. Upon hearing the LD. AR for Revenue and perusal of the appeal records, we proceed to decide the appeal. 2. The appellant was held liable for service tax on reverse charge basis for GTA services availed by them. The lower authority held that the appellants a....