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TMI Blog2014 (10) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision in the case of Paul Merchants Ltd vs CCE, Chandigarh & others reported in - [2012 (12) TMI 424 - CESTAT, DELHI (LB)] as the service provider and service recipient is outside India we find prima facie merit in the contention of the applicant that the applicant are not liable to service tax. In respect of other shipments mentioned are (iii) of para 3 where overseas customers pay consideration to overseas DHL entity we find that the service provider and service recipient is within India though consideration for service is paid by the recipient of the shipment. As per the applicants such shipments were only 7 or 8%. Prima facie we find that the applicants had not made out a case in respect of such shipments. Taking into facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant on the ground that in case of import of shipments where the overseas customers had already paid the consideration to the overseas DHL entity and the applicants are undertaking the activity of clearing of the shipments and making delivery of the shipment to the Indian consignee. The applicants are providing service in respect of activities relating to handling of shipments once they land in India as part of the network and the applicants are not discharging its service tax liability on the compensation received for the provision of aforesaid services where the delivery is made in India by the applicants. The Revenue heavily relied upon the Agreement entered by the applicants and with overseas company DHLI (DHL International Gmb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention is that as the service recipient who booked the consignment and the service provider i.e., local DHL entity are outside India, therefore applicants are not liable to pay service tax in respect of the activity of delivering such shipment in India. The applicants relied upon the decision of the Tribunal in the case of all Paul Merchantts Ltd vs CCE, Chandigarh others reported in - 2012-TIOL-1877-CESTAT-DEL (in Service Tax Appeal No. 311/2009) and submitted that in case the service provider and the service recipient is outside India the assessee in that case who is undertaking the delivery of money in India is not liable to pay service tax. In these circumstances, the appeal is to be heard without asking for any pre-deposit. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are not taking into consideration these consignments for the purpose of paying service tax in respect of courier service. 11. In view of the decision in the case of Paul Merchants Ltd vs CCE, Chandigarh others reported in - 2012-TIOL-1877-CESTAT-DEL (supra) as the service provider and service recipient is outside India we find prima facie merit in the contention of the applicant that the applicant are not liable to service tax in respect of activity mentioned at Sr. No. (ii) of para 3. 12. In respect of other shipments mentioned are (iii) of para 3 where overseas customers pay consideration to overseas DHL entity we find that the service provider and service recipient is within India though consideration for service is paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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