TMI Blog2014 (2) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... ge but for the letter of UB Xpress (South) Pvt. Ltd., as reproduced in the adjudication order. - stay granted partly. - ST/41403/2013 - MISC. ORDER No.40120/2014 - Dated:- 13-1-2014 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant : Shri N. Viswanathan, Adv. For the Respondent : Shri P. Arul, Supdt.-AR ORDER Per Mathew John: The applicant is engaged in the business of packing parcels from parties in India and they handed over to two courier agencies, namely, UB Xpress (South) Pvt. Ltd. and also to Professional International Courier. The other agency, especially, UB Xpress (South) Pvt. Ltd., sent these parcels abroad. During the period 01.05.2006 to 22.08.2007, Revenue was of the view that the services shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of receipt of this order in terms of proviso to Section78 of the Finance Act, 1994. I do not impose penalty under Section 76 of the Act as the penalty imposed under Section 78 would meet the ends of justice. Presently, a de novo adjudication order is under consideration. In this de novo adjudication, the said amount has been confirmed. Aggrieved by the order, the applicant has filed this appeal. The learned Counsel for the applicant submits that classification of service under Business Support Service is not proper because they were only a co-loader. For the period from 23.08.2007, the applicant has been paying service tax under the category of Courier Agency for this service and, therefore, there cannot be a different classification fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to overseas. He had not produced documents to the adjudicating authority but was presented now only before the Tribunal to prove their claim. He produced a contract between the applicant and one of the recipient of parcels abroad. He also submits that there is proof that the consideration has been received in foreign exchange. One of the essential consideration for considering any service to be Export Service is that the consideration should have been received in foreign exchange. Therefore, he argues that pre-deposit should be ordered. He also submits that the invoice is produced in the appeal paper book does not contain all the pages of each of the invoices. Therefore, it is not clear, whether consideration was eceived in foreign exchan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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