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2009 (1) TMI 175

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....BER S.C. Kamra and G.K. Mahajan for the Appellant. A.K. Madan for the Respondent. ORDER P.K. Das, Judicial Member - Heard both sides and perused the records. 2. Ld. Advocate submits that the tax was demanded under the category of rent-a-cab services. He submits that the appellants were providing services only on demand and were charging per kilometer basis. He, in this connection....