9911796707
TMI Blog2011 (9) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ma-facie, is falling under the category of BAS inasmuch as the applicant has rendered such services to other parties who provided courier services. Merely because the parties to whom they provided services were operating under the banner of DTDC in terms of franchise agreements, the said parties, prima-facie, cannot be treated other than as clients. - stay granted partly. - ST/1855/2010 - 822/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not paid service tax on charges collected from other authorized persons in their capacity as 'Co-loaders'. The Commissioner has held that the said activities fall under the category of 'Business Auxiliary Service' (BAS) and confirmed demand of service tax amounting to Rs.60,36,388/- along with interest and imposed equal amount of penalty. 3. Ld. Advocate submits that the activities of a 'Co-lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d period they have already paid service tax under the category of BSS. 4. Ld. SDR reiterates the findings and reasoning of the Commissioner. He submits that the instructions issued in 1996 treating the activities of 'Co-loader' as not taxable does not justify non-payment of service tax under BAS w.e.f. 10/9/2004. 5. We have carefully considered the submissions made by both sides and perused re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax under the category of BSS for the period May, 2006 and June, 2006 deserves to be taken note of. 7. Taking the entire facts and circumstances into account, we direct the applicant to deposit a sum of Rs.25 lakhs (Rupees twenty five lakhs only) within eight weeks from today and to report compliance on 22/11/2011. Subject to deposit of such amount, we waive the pre-deposit of balance amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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