9911796707
TMI Blog2015 (10) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... r articles. No investigations have been conducted or verification of activities has been conducted. However, it is too late now for conducting such investigations. In any case, we consider that it was necessary for the Commissioner to examine the activity undertaken by them and the definition of ‘courier service’ and coming to the conclusion as to whether the activities of the appellants where they are not paying service tax would amount to transportation of time-sensitive documents, goods or articles as provided in the definition of ‘courier service’. - Matter remanded back - Decided in favour of assessee. - ST/26066/2013 - Final Order No. 25709/2013 - Dated:- 25-7-2013 - Shri B.S.V. Murthy, Member (T) and Anil Choudhary, Member (J) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h show cause can be issued. However, without the knowledge of the Hon ble Supreme Court or counsels concerned of both the sides, a show cause notice had already been issued in August 2011, which was 1 months before the delivery of the decision by the Hon ble Supreme Court. The learned counsel for the appellants first raised the question of the legitimacy of the show cause notice itself in view of the fact that show cause notice was issued when the relevant matter was sub judice and was before the Hon ble Supreme Court. It is his view that this show cause notice itself is not valid and the department should have waited for a decision on the appeal filed by them before the Hon ble Supreme Court. Even though the Commissioner has elaborately d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is covered by the courier service . On going through the order, we find in para 4.7 of the order, the Commissioner has made one observation which makes us to reach the conclusion that the issue has not been considered in proper perspective by the Commissioner. In para 4.7, the Commissioner has observed that the word time-sensitive does not qualify the word document . In fact the definition reads courier agency means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilizing the services of a person, either directly or indirectly, to carry or accompany, such documents, goods or articles. We are not able to understand why words time-sensitive , does not qualify the following ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
