2011 (11) TMI 161

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..... Service Tax paid on courier services amounting to Rs.4,393/- during the period from April 2009 to September 2009 has been denied and the credit availed has been demanded along with interest and equal amount of has been imposed as penalty.   2. No one appeared on behalf of the appellant nor is there request for adjournment. However, taking note of the fact that the amount is only Rs.4,393/- t .....

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..... delay on the ground that the appellant did not provide any evidence to show that the officer who was handling the work was suffering from back-ache and was undergoing treatment and submit that the reasons given by the appellant are not convincing.The appellants have submitted that they had produced medical certificate before Commissioner (Appeals), but he has not considered the same. Further, it .....

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..... relatable to manufacture directly or indirectly. I am really surprised to see this observation. On receiving the samples and sending the same to the customers, he places orders. Therefore, it is definitely an activity relatable to manufacture. Without a customer, how the manufacture and clearance can take place is also not understandable. Further, the correspondence from factory to Head Office is .....

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