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....or the Appellant : Shri C.S. Srinivas, Advocate For the Respondent : Shri Chittaranjan Wagh Prakash, AR ORDER [Per: ANIL CHOUDHARY] Heard the parties. The issue involved in this Appeal is whether the Appellant is liable to pay Service Tax under Reverse Charge Mechanism (RCM) on the allegation that they have received Goods Transport Agency (GTA) service. 2. Pursuant to audit, SCN dat....
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