TMI Blog2003 (1) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - After dispensing with the condition of pre-deposit of duty, I take up the appeal itself with the consent of both sides. All the five appeals are being taken up as they arise out of a common impugned order passed by the Commissioner (Appeals). 2. The appellant company is a courier agent and liable to pay Service tax on the services provided by them to its customers. The short po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices provided to such Diplomatic Missions, and they have all the bills etc. in their possession, to support their submission. As such, the Commissioner (Appeals) was not justified in observing that the appellants do not have any evidence to that effect. He submits that if given an opportunity, he can place these documents before the authorities below. 3. As regards the services between the tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eds to go back to the original adjudicating authority for examining and verification of the services provided to the Diplomatic Missions or international organisation covered by the Notification in question. The original adjudicating authority would also look into the appellant's claim that business between the two courier agencies, is not covered by the Rules and no Service tax is leviable on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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