TMI Blog2005 (7) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 10-2-2003 passed by the Commissioner of Central Excise Customs, Trivandrum. 2. The facts of the case are as follows :- The appellants are registered under the category of Courier Service. They filed a refund application for Rs. 2,97,047/- on the ground that the service rendered by them will not attract the provisions of Service Tax Rules in view of the fact that the articles were receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he payment is made in convertible foreign exchange. In the present case, the proceedings are for the period from 6-7-1998 to 24-11-1998 , which is not covered under the above Notification. Accordingly, they are liable to pay Service Tax during the material period and as such, the OIO passed by the Deputy Commissioner is not proper". In view of the above findings, the Commissioner ordered t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing, the appellants claimed the exemption under the Notification 2/99. As per the above mentioned Ministry's letter " in respect of documents, goods or articles, which have been received from abroad and delivered to Customers in India, the Courier Agency is not liable to pay any Service Tax provided that the Customers in India is not charged any amount for delivery of such documents, goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 31-10-1996. Therefore, they are rightly entitled to the refund of Rs. 76,101/- for the period from 28-8-1999 to 24-11-1999. For the earlier period, since the claim is time barred, the original authority rightly rejected part of the claim. Hence, the Order-in-Revision has no merits and the same is set aside by allowing the appeal with consequential relief, if any. (Operative portion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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