2009 (6) TMI 101

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....Shri S.K. Panda, JCDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - Ld. Counsel Shri Bipin Garg submits that the appellant has been levied tax on the service provided to UPSRTC, The nature of service was to provide by conductors to the UPSRTC in terms of agreements. He submits that whatever that is paid by UPSRTC shall not be taxable in the hands of the appellant and the appellan....