2005 (4) TMI 364

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..... 2. The ld. Advocates for the appellants fairly concede that their clients indulge in providing services for transport of valuable documents, like diamond packets, and other articles of gold and silver from various branches to their H.O. and from H.O. to branches and inter branch transports are so effected. Door to door service is also provided whenever and wherever required. The ld. Advocates do not contest the registration and or payment of Service Tax on remunerations for these services. The appellants are aggrieved only as regards the Service Tax levied on the commissions retained, on facility provided, by them for transfer of money. Under this facility, a client can approach any branch and deposit Indian currency in cash or otherwise wi .....

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..... ice Tax as a courier agency, in the case of documents, diamonds and other goods/articles on Indian currency transfers, levy cannot be attracted as : (i) there is no transportation of the currency which was in fact deposited at the branch and thereafter same is not physically transported to the delivery point. What moves is only instructions transmissions by various methods of communication and not currency. (ii) The ld. SDR has relied upon certain passages in the order impugned which indicate that certain cash and diamonds were looted from the possession of an employee one of the appellants herein while in transit and that would indicate that there is a physical movement of cash consisting of Indian currency. This aspect has be .....

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..... e levy of Service Tax under the heading courier agency. However, we would make it explicitly clear that if transport of actual currency notes, as deposited by a client at the recipient branch, to another branch and thereafter the same currency notes are physically transported/delivered at the consignors end at other branch, then the levy under this definition of courier agency service would be attracted. 5. These appeals are therefore allowed as regards the levy of Service Tax on such inter branch transmission of Indian currency being effected on behalf of clients, the service on the transport of other sensitive documents, goods and articles would however be levied. Appeal as regards levy on such sensitive documents, goods and article .....

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