TMI Blog2013 (1) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... uriers Ltd. are engaged in rendering taxable services such as Courier Agency Services and Air Travel Agency Services. They are also engaged in the business of collecting documents and articles from customers located all over India and delivering them abroad. The company has appointed various Courier Agents outside India to deliver such items outside India. It was noticed that in respect of the services of courier agents engaged by the company abroad, on the payments made to such courier companies, the appellant was liable to pay Service Tax under Reverse Charge Mechanism and they had not discharged the Service Tax liability during the period 2008-09, 2009-10 and 2010-11. Accordingly, three show cause notices were issued vide Notices dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Charge Mechanism, they would be eligible for taking Cenvat credit of the Service Tax so paid and, therefore, the entire situation is revenue neutral. 3.1 Learned Counsel further pointed out that in the Budget 2006-07, it was clarified by the C.B.E. C. in the Budget instruction as follows :- In the Budget 2006-07, explanation of clause 105 of Section 65 provided for charging of Service Tax on taxable services received from outside India has been omitted and for this purpose, a new Section 66A has been incorporated in the Finance Act, 1994. Section 66A is to be read with Taxation of Services (Provided from Outside India and Received in India) Rules, 2006 . It may be noted that only services received in India are taxable under this p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in relation to such services undertaken by the appellant on behalf of the customers situated in India and, therefore, the same is to be treated as part of the services rendered by the appellant to the customers in India. Therefore, the appellant is liable to pay Service Tax under Reverse Charge Mechanism in respect of the services received from abroad and, thereafter avail input service credit if permissible in law and, therefore, he prays for putting the appellant to terms. 5. We have carefully considered the submissions made by both sides. 5.1 The services undertaken by the appellant is classifiable under the category of Courier Service which falls under sub-clause (f) of clause 105 of Section 65 of Finance Act, 1994. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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