2018 (2) TMI 2162

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.... (TECHNICAL) For the Appellant : Shri S.C. Kamra (Advocate) & Shri G.K. Mahajan (Advocate) For the Respondent : Shri Pawan Kumar Singh (Supdt.) AR Per: Anil Choudhary The issue in this appeal is whether the appellant as a service recipient who has paid service tax on reverse charge basis on GTA services whether they are entitled to abatement under Notification No. 32/2004 - ST read wit....