TMI Blog2014 (10) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... re, whatever amount they paid to the foreign entity, the applicant is not required to pay service tax. When foreign entity is receiving courier to be delivered in India and the same has been given to the applicant to deliver in India. In that case, we are of the view that the service although performed in India but rendered to foreign entity therefore - Prima facie we are of the view that on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax of ₹ 67,89,17,207/- along with interest and penalty confirmed against them. 2. Brief facts of the case are that the applicant is engaged in the activity of providing courier service. This service is being provided by the applicant in the following manners:- (a) The applicant collects cargos from the clients located in India and delivered them outside of India. The clien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ives certain amount from their foreign entity towards rendering of services of to collect courier and deliver it at port from the client. Revenue was of the view that on this activity the applicant is required to pay service tax under the category of courier service. (c) The foreign entity is receiving courier to be delivered in India and the said courier on receipt of the same in India, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendered received in India and they are paying the service tax on whole of the amount. Therefore, whatever amount they paid to the foreign entity, the applicant is not required to pay service tax. (b) When foreign entity is receiving courier to be delivered in India and the same has been given to the applicant to deliver in India. In that case, we are of the view that the service although ..... X X X X Extracts X X X X X X X X Extracts X X X X
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