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TMI Blog2012 (7) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... and the liability had to be discharged by the M/s. Professional Courier Services - as the matter is required to be reconsidered the impugned order is set aside and the matter is remanded to the original adjudicating authority. - ST/228/2010 - A/420/WZB/AHD/2012 - Dated:- 9-3-2012 - B S V Murthy, J. For Appellant: Shri Vipul Khandhar, CA For Respondent: Shri R S Srova, AR Per: B S V Murthy: On the ground that appellant had not paid service tax of Rs.24,020/-on the amount of Rs.4,80,400/- received by them for providing courier service proceedings were initiated against the appellant and M/s. Professional Couriers for recovery of the service tax with interest and there was a proposal for penalty also. Before the original adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g different stages of proceedings that the appellant became a franchisee w.e.f. March 2001 only and prior to that period they were only employees and the liability had to be discharged by M/s. Professional Couriers only. As observed above, the original adjudicating authority has rejected this claim in view of the fact that M/s. Professional Courier services had claimed to have provided co-loader service only and according to the circular issued by the Board, the liability of service tax is on the service provider and not on the co-loader service provider. However, it was submitted by the ld. chartered accountant that M/s. Professional Couriers had orally promised them that they would fulfil the liability of service tax if they opt for amnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the relevant period." 3. Now that the appellant has produced a certificate from M/s. Professional Couriers which categorically states that the income of 1999-2000 and 2000-2001 is of M/s. Professional Couriers, Ahmedabad and the appellant was only an employee, the matter is required to be reconsidered. 4. In view of the above observations, the impugned order is set aside and the matter is remanded to the original adjudicating authority who shall adjudicate the issue afresh after taking note of the certificate issued by M/s. Professional Couriers and after giving opportunity to the appellant as well as M/s. Professional Couriers to present their cases and decide in accordance with law. It is made clear that no opinion is expressed as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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