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TMI Blog2009 (12) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... First Flight Couriers Ltd., Cochin seeks to vacate the impugned order vide which the Commissioner (Appeals) sustained the order of the original authority demanding service tax of Rs. 39,569 and Education Cess of Rs. 791 along with applicable interest towards service tax found due from the appellants under the category courier service of section 65(105)(f) of the Finance Act, 1994 ('the Act') duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 3. I have carefully considered the submissions in the appeal and those made during hearing. I find that the issue is no longer res integra, as argued by the learned Chartered Accountant representing the appellants, the dispute was decided in favour of the assessee in the decision of the Tribunal in the case of U.B. Xpress (South) (P.) Ltd. v. CCE & ST [2008] 15 STT 242 (Ahd. - CESTAT). I repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourier Service' falling under sub-clause (f) of clause (105) of section 65 of the Act if such taxable service was partly performed outside India. As per rule 4 of the said Rules, any service which was taxable under clause (105) of section 65 could be exported without payment of service tax. Rule 3 of Export of Services Rules, 2005 was amended by Notification No. 28/2005-Service Tax, dated 7-6-2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Counsel, the Tribunal had relied on a decision in TNT India (P.) Ltd. v. Commissioner of Service Tax, Bangalore [2007 (7) S.T.R. 142 (T) : 2007 TIOL 1038 (Bang. - CESTAT)] which had laid down the same ratio. I have also heard the ld. SDR who reiterates the findings of the Commissioner in the impugned order. 5. I have carefully studied the case records and the rival submissions. The demand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal courier service, part of which, in each transaction, was performed in India and the rest outside India. This is also the view taken in the judicial authority cited by the ld. Counsel. 6. In the result, the impugned order is set aside and this appeal is allowed. The stay application also gets disposed of." (p. 243) In the above decision, the Tribunal held that the appellants therein were not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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