9911796707
TMI Blog2014 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed. 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 internationally. It has been alleged that applicant had not being paying service tax on the charges collected by them in respect of services provided as co-loader upto 22.8.2007. Hence the Commissioner confirmed the demand of tax for the period 1.5.2006 to 21.8.2007. It is contended by the applicant that they have not paid service tax on the charges collected for co-loader service in view of Board's circular vide F.No.341/43/96-TRU dt. 31.10.1996. But they started paying s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 these packages to the foreign destination, they have engaged the services of some courier companies abroad and have paid them some amount out of what they have received from the Indian customers. As such, even if the appellants are held to be liable for payment of tax on the payments made to the foreign agents, the same would be an input service for them and they would be entitled for credit of tax so paid. Similarly, for the consolidation work the appellants are doing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rised 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 that the applicant has not authorized other parties to act under their banner. In view of that, the facts of the said case appears to be inapplicable herein. 9. We also find force in the submission of learned advocate on the limitation issue. After considering the overall facts and circumstances, and the decision of the Tribunal in the case of Concord Express Logistics India Pvt. Ltd. (supra), it is appropriate to grant waiver of pre-deposit of entire tax amount along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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