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2008 (9) TMI 205
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....ondent. [Order per: M. Veeraiyan, Member (T)]. - We have heard both sides on the Stay Application. The Applicant is a manufacturer of excisable goods and availed the services of GTA for receiving the inputs etc. The authorities below have held that w.e.f.19-4-2006 (after deletion of explanation to the definition of the term "output service", they are liable to pay service tax under GTA services r....