9911796707
TMI Blog2019 (6) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... O, MEMBER For The Appellant : None For The Respondent : Shri C. Mallikarjuna Reddy, Authorised Representative ORDER (PER: ANIL CHOUDHARY ) When the case is called it is seen that the counsel for the appellant has filed an adjournment petition. The appeal is of the year 2009. The adjournment petition is filed on the ground that the counsel is out of station for a week. The adjournment petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provided from two of his service receivers namely M/s Nagarjuna Fertilizers and Chemicals Ltd (NFCL) and Godavari Fertilizers and Chemicals Ltd., (GFCL) and according estimated turn-over for the period April 1997 to September 1998, demanded service tax of Rs. 82,537/-. The Show-cause notice was adjudicated on contest wherein the appellant claimed that the work done by them for NFCL and GFCL, wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... phold the order. 5. This is the second round of litigation. Earlier this matter came before this Tribunal. This Tribunal allowed the appeal by way of remand to the Commissioner (Appeals) taking notice that in the date of order date i.e 30/05/2006 is struck off and corrected as 30/01/2006, without any attestation. Further taking notice that Dr H.B. Pradhan was not the Commissioner (appeals) at Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the direction of their client. 6. We find that courier service is defined in the Finance Act as follows:- "Courier agency means a commercial concern engaged in the door to door transportation of time sensitive documents, goods or articles 4 utilising the services of a person either directly or indirectly, to carry or accompany said documents goods or articles". The appellant has carried ..... X X X X Extracts X X X X X X X X Extracts X X X X
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