TMI Blog2014 (7) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... t a prima facie strong case for complete waiver of the amounts involved - stay granted partly. - ST/11251/2014-DB - M/12914/2014 - Dated:- 17-6-2014 - M V Ravindran And H K Thakur, JJ. For the Appellents : Shri Jigar Shah And Ms Madhu Jain, Advs. For the Respondent : Shri S K Mall, Addl Commissioner (AR) PER : M V Ravindran 1. This Stay Petition is directed for waiver of pre deposit of an amount confirmed as Service Tax liability, interest thereof and penalties. 2. The adjudicating authority has confirmed the demand on the appellant on a finding that on verification of profit loss account and reconciling the same with ST-3 returns filed by the appellant, it was noticed that there was a short payment of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of time-sensitive documents, goods or articles to be held as courier service provider. He heavily relies on the said judgment. He would also submit that CBEC in Circular No.341/43/96-TRU, dt.31.10.1996 have clarified that door to door delivery of the goods, articles are services of courier agency services. It is his submission the said CBEC circular needs to be applied in as much as the activity of the appellant is only transportation of goods from airport to airport. It is his further submission that Revenue has demanded the Service Tax under the category of Business Auxiliary Service for the subsequent period in the case of sister concern of the appellant who are engaged in the same line of business. It is his submission that when th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ighly debatable and needs deeper consideration. It is undisputed that the appellant herein had rendered the services of movement of goods from one airport to another airport. We find that the adjudicating authority in impugned Order-in-Original had recorded that the appellant had raised the bills on another entity who had raised the bill on the ultimate recipient of the goods which were transported by FedEx on an airway bill which were issued in the name of ultimate recipient of the goods. It is to be noted that the issue is not so very simple as has been sought to be portrayed by the ld. Counsel. It is the claim of the appellant that they are eligible for benefit of Notification No.29/2005-St regarding various services rendered to export o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
