9911796707
TMI Blog2013 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. M.V. Ravindaran; These applications are filed for the waiver of pre-deposit of amounts confirmed as service tax liability, interest thereof and penalties under various sections on the main appellant as well as on other appellants. 2. Learned counsel appearing on behalf of the appellants submits that the issue involved this case is regarding confirmation of service tax liability on Courier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of Courier Services as indicated in Section 65 (33) of the Finance Act, 1994. 3. It is his submission that the service rendered by the appellant would not fall under the definition of Courier Agency Services, inasmuch as the appellant herein is not delivering the documents in the hands of the customers and the customers are coming and taking up the envelopes or packets. He would submit t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more specifically to paragraphs Nos. 25.1 to 25.4 to press home his point. 5. We have considered the submissions made at length by both sides and perused the records. 6. As regards the service tax liability on the Courier Agency Services, we find that the definition of the Courier Agency Services reads as under:- 'Courier Agency' means any person engaged in the door-to-door transportation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d whether the activity of collecting and delivering the documents to customers premises in whole, needs to be satisfied so that the services gets covered under the Courier Agency Services, is the question arguable and debatable one. The entire issue needs to be gone into detail with reference to the definition and also provisions and various case laws cited by the learned counsel at this juncture ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
