Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 472 - CESTAT, AHMEDABADDefault in payment of Service Tax - Courier Service - M/s. Professional Courier Services made a claim that they were only providing co-loader service and the appellant was the one who had provided courier service to the service receivers - Held that:- CA of the appellants submitted a certificate issued by Regional Manager of M/s. Professional Couriers certifying that appellant was working as employees in its branch and income of period 1999-2000 and 2000-2001 was of M/s. Professional Couriers - the appellant became a franchisee w.e.f. March 2001 only and prior to that period they were only employees and the liability had to be discharged by the M/s. Professional Courier Services - as the matter is required to be reconsidered the impugned order is set aside and the matter is remanded to the original adjudicating authority.
|