9911796707
TMI Blog2010 (10) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... ee delivered the goods/documents/articles to the other courier services, no tax stands paid on the said services by him - submits that such services are not covered by the definition of Courier Services, as observed by the Board Circular No. 341/43/96 – Held that: - directions of Commissioner (Appeals) to further deposit an amount of Rs. Two lakhs, in addition to deposit of Rs. 2.63 Lakhs approxim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 4,62,713/- and have further deposited an amount of Rs. 31,000/- as interest. He has further directed them to deposit an amount of Rs. 2,00,000/- under Section 35F of Central Excise Act, 1944 read with Section 83 of the Act, as a condition of hearing of their appeal. As the appellants had not deposited the said amount of Rs. 2 lakhs, he has dismissed the appeal for non-compliance with the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from customers, utilises the services of another company for in-transit movement of such documents etc. from one point to another. These are, technically, called co-loaders. The co-loader undertakes to transport the documents, goods or articles on behalf of the courier agency and charges the courier agency for such services. A question has been raised whether under these circumstances the co-lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the gross amount charged by the courier agencies from customers on which the service tax is computed. 3. In view of the above, the directions of Commissioner (Appeals) to further deposit an amount of Rs. Two lakhs, in addition to deposit of Rs. 2.63 Lakhs approximately already made by the appellants, do not seems to be fair and just. Instead of directing the appellants to deposit further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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