9911796707
TMI Blog2014 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... . 40929-40930/2013 - Dated:- 11-4-2013 - Shri P.K. Das, and Shri Mathew John, JJ. For the Appellant: Shri. T. Ramesh, Advocate For the Respondent: Shri. Parmod Kumar, JC (AR) ORDER Per P.K. Das; 1. The application for change of cause title filed by department is allowed and the respondent s name in the cause title shall be read as Commissioner of Service Tax, Chennai instead of Commissioner of Central Excise, Chennai-II. MISC application is allowed. 2. The applicant filed stay application for waiver of pre-deposit of tax of Rs.52,86,510/- and Rs.9637/- along with interest and penalty. 3. Heard both sides and perused the records. 4. The applicants are engaged in providing courier services locally as well as intern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f consolidation of parcels and documents received from their own group entity engaged in courier operations operated within India and in turn send the same for onward delivery to the respective addressees. It is stated that at the time of booking made by The Professional Couriers for supply of documents and parcel they have to discharge service tax on the amount collected from the customer for delivery of the same. The Tribunal in the case of Concord Express Logistics India Pvt. Ltd. (supra) held as under :- 5. We have considered submissions from both sides. It has been submitted on behalf of the appellants that they have paid full amount of service tax in respect of courier packages received by them from their customers. For sending th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roved of non-payment of tax by sub-contractors of the main couriers. 6. In the light of the foregoing, we are of the view that this is a fit case for waiving requirement of the pre-deposit till the appeal is heard in detail. We order accordingly and dispense with the requirement of pre-deposit till the disposal of the appeal. 8. The case law relied upon by Ld. AR prima facie would not be applicable to the present case for the reason in that case, the applicant has authorised several other parties to act as a courier service provider under the banner of DTDC Courier Service . The customers handed over the parcels, packets, letters etc. to the said parties for effecting delivery to the addressees. In the present case, it is contended tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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