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TMI Blog2013 (11) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... rticles. In the case in hand, the issue is arguable one to the extent that the person at Junagarh city hands over documents or envelops to the appellant and the said envelop or document is transported by the appellant from Junagarh to Ahmedabad - Prima facie case not in favour of assessee - Stay granted partially. - Appeal No.:ST/10962 to 10964 of 2013 - - - Dated:- 28-6-2013 - Mr. M.V. Ravindr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Cab Services and Tour Operator Services. It is his submission that the bulk of the demand is on Courier Services. He would then take us through impugned order and show cause notice and submit that the appellant being registered transporter, plying buses in between various places, were also given envelopes or documents to be transported between these places, for which they are issuing proper recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority on the judgment in the case of Vijayanand Roadlines Limited is incorrect as the facts in the Vijayanand Roadlines Limited and in the current case are different. 4. Learned departmental representative on the other hand reiterates the findings of the adjudicating authority and draws our attention to the fact that appellant herein had in fact, delivered the goods and packets by giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered under the definition of Courier Agency Service, there has to be door to door transportation of time sensitive goods or articles. In the case in hand, the issue is arguable one to the extent that the person at Junagarh city hands over documents or envelops to the appellant and the said envelop or document is transported by the appellant from Junagarh to Ahmedabad. The second part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of Rs. 11.70 Lakhs and Rs. 5 Lakhs as interest, we direct the main appellant to further deposit an amount of Rs. 10,00,000/- (Rupees ten lakhs only) within the period of eight weeks from today and report compliance on 29.08.2013 before Deputy Registrar. Deputy Registrar, after ascertaining such compliance will place the filed before the Bench for appropriate order on 05.09.2013. Subject to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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