9911796707
TMI Blog2012 (8) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; Being aggrieved by order of adjudication dt. 31.7.2009 raising service tax demand of Rs.59,20,783/- followed by penalty under Section 78 of the Finance Act, 1994 (hereinafter referred to as the Act ) and interest as leviable on the tax demand under law, the appellant came in appeal challenging that when the appellant provided courier service to the main courier namely professional couriers an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the letter dt. 11.10.10 issued by Professional Couriers stating that appellant was engaged to deliver documents on behalf of the said courier. It was also stated in the said letter that professional courier was registered under Finance Act, 1994 as courier agency and discharged service tax on the moneys received from the clients. Therefore, he prays that not only the stay application may be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order. The authority held that appellant provided business support service as is meant by Section 65 (104) (c) of the Finance Act, 1994. 4. In the course of hearing, the appellant could not satisfy whether it was acting as courier in substance making delivery of the consignments of the principal courier. Letter dt. 11.10.2010 produced does not reveal about the delivery of consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, ld. Adjudicating authority had no advantage of reading that decision. But entire plea of appellant was without proof and nothing was proved to show that the appellant was a mere agent of the principal courier. It is therefore not possible to hold that the appellant acted as a courier without being a provider of business support service . All these aspects need threadbare examination. Material ..... X X X X Extracts X X X X X X X X Extracts X X X X
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