TMI Blog2005 (8) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants' contention is that although they are registered as Courier Agency in terms of the above provision, but the activity of the customer delivering the documents in their office would not come within the ambit of the definition of the Courier services which spells out "door-to-door delivery". They contend that they have paid service tax in so far as the activity of their collecting the documents from the door of the customer but where the customer has come and handed over the documents to them, then that should not be brought within the ambit of the courier services. Therefore, their claim for abatement should have been granted. The learned Counsel argued at great length in the light of the definition and the Board's Circular No. 341 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection to such demand has been held to be a necessary ingredient for confirming demands. Therefore, the confirmation of demands from "February 2001 onwards" is set aside. 5. In so far as the claim of the appellants for abatement of duty paid in respect of the customers having come and delivered the documents to their door and their contention that the same is not covered by the definition of Courier Service, is rejected. The definition of 'courier service' in Para 27 of the Act reads as follows : "Courier agency" means a commercial concern engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the office of the courier to deposit the documents from the ambit of Service Tax. Such a distinction in courier services is very much repugnant to common sense. In my view even if the consigner goes to the office of the courier for depositing the documents, the same should be considered door-to-door delivery. I also do not find any difference in tariff rates on account of the fact that the documents and goods are not collected from the premises of the consigner and delivered in the premises of the consignees. Therefore, door-to-door transportation should be interpreted to include the cases where consigners and consignees go to the courier office for depositing the documents and taking delivery of the same." 6. The above finding is concur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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