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2014 (10) TMI 313 - CESTAT MUMBAIBusiness Support Service - Courier agency service - it is argued that when the service tax liability was discharged by the courier agency on the consideration received there is no separate tax liability on the franchisee in respect of the courier services provided by him to the courier agency. - Held that:- Service tax regime in India operates on the principle that whosoever is rendering a taxable service is liable to discharge service tax liability on the consideration received. If the service received is an input service for the recipient of the service, he can avail CENVAT credit of the service tax paid on the input service. The availability of CENVAT credit on the input service does not obliterate or negate liability to pay service tax on the input service. At every stage of rendering service or manufacture of goods, the duty/tax liability has to be discharged and at the subsequent stage the credit of the duty/tax paid is taken. This is the premise on which the entire service tax regime at the Central level operates. appellant has not made out any prima facie case for complete waiver of pre-deposit adjudged against them. - stay granted partly.
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