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2015 (10) TMI 50 - AT - Service TaxCourier service - Whether the activity of transporting the goods from door-to-door internationally by the appellants is covered by the ‘courier service’ definition and appellant is liable to pay service tax or not - Held that:- Commissioner should have considered what is the meaning of ‘time-sensitive’ and whether the appellant’s activities does amount to transportation of time-sensitive documents, goods or articles. In fact, not even a single customer has been contacted to know whether any customer felt that the activities undertaken by appellants are transportation of time-sensitive documents, goods or articles. No investigations have been conducted or verification of activities has been conducted. However, it is too late now for conducting such investigations. In any case, we consider that it was necessary for the Commissioner to examine the activity undertaken by them and the definition of ‘courier service’ and coming to the conclusion as to whether the activities of the appellants where they are not paying service tax would amount to transportation of time-sensitive documents, goods or articles as provided in the definition of ‘courier service’. - Matter remanded back - Decided in favour of assessee.
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