Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 814 - AT - Service TaxClassification of services - business of packing parcels from parties in India handing to courier agencies - Business Support Service or not - Export of services - Held that:- in respect of the direction from the Tribunal to place all records that are necessary to prove the claims of the applicant. The applicant has not do so and is before the Tribunal again with fresh documents for resolving the dispute. This can be looked only at the time of appeal hearing. The applicant is also claiming that the services was actually exported but there is no clear demonstration whether consideration has been realized in foreign exchange but for the letter of UB Xpress (South) Pvt. Ltd., as reproduced in the adjudication order. - stay granted partly.
|