2005 (6) TMI 570

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....ay in terms of Section 76 and Rs. 1000/- in terms of Section 77 of the Finance Act, 1994. The appellants have manufactured ERW Precision Steel Tubes. For the purpose of business, they utilised the services of Goods Transport Operators. The Goods Transport Operators were brought under Service Tax by notification which was amended later to include those who took the services. The matter was consider....