Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 310 - AT - Service TaxWaiver of pre-deposit - Import of service - Courier service - dispute is in respect of import of shipment where customers pays consideration to the local DHL entity abroad. Held that:- The shipments were booked by the service recipient with service provider i.e., DHL entity and both are located outside India. The applicants are only receiving such consignments and delivering in India. As per the agreement The DHL will compensate to the applicants in case the applicants fail to make up the cost. In the present proceedings there is no evidence on record to show that the applicants received any such compensation. In view of the decision in the case of Paul Merchants Ltd vs CCE, Chandigarh & others reported in - [2012 (12) TMI 424 - CESTAT, DELHI (LB)] as the service provider and service recipient is outside India we find prima facie merit in the contention of the applicant that the applicant are not liable to service tax. In respect of other shipments mentioned are (iii) of para 3 where overseas customers pay consideration to overseas DHL entity we find that the service provider and service recipient is within India though consideration for service is paid by the recipient of the shipment. As per the applicants such shipments were only 7 or 8%. Prima facie we find that the applicants had not made out a case in respect of such shipments. Taking into facts and circumstances of the case the applicants are directed to deposit the amount equal to 10% of the demand confirmed within eight weeks and report compliance on 18.11.2014. On deposit of the above mentioned amount, the pre-deposit of the remaining dues are waived and recovery thereof stayed for hearing the appeal - Partial stay granted.
|