TMI Blog2019 (6) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... ng certain machinery/components for repair or delivery and return of such machinery/components after the repair at the respective centre as per the direction of their client - period November 1996 to September 1998 - HELD THAT:- The appellant has carried goods/parts/components for the service receiver - the service has been rightly classified under the courier agency service - Appeal dismissed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the statement of facts and grounds of appeal. 3. The brief facts are that the appellant was providing courier service. They were registered with the department and after paying tax for the period November 1996 to September 1998, the appellant subsequently stopped paying service tax. In the course of enquiry and investigation, Revenue could get only three months current rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which needs repairs or replacement and such messenger deputed by them would go to the shops or centres designated by the service receiver and after the repair is done to deliver the said part back to the service receiver and these services are not in the nature of courier services. The adjudicating authority confirmed the proposed demand by giving credit of ₹ 7,353/- which was already depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as new officer by name P. Nageswar Rao assumed charge. Pursuant to remand, in the second round again after hearing the appellant, the order-in-original was confirmed by the Commissioner (Appeals). Being aggrieved, the appellant is in appeal before this Tribunal. The only ground taken before this Tribunal is that the work the appellant is doing for NFCL and GFCL, is classifiable under the head GTA ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
