2008 (1) TMI 285

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..... ants, Shri R.K. Verma, SDR, for the Revenue [Order Per S.S. Kang Vice President,]- Heard both sides. Since the common issue involved in both the appeals, they heard together. 2. Both the appellants are proprietorship concern of Shri Naveen Yadav and are providing courier service. Demands were confirmed and penalties imposed on the ground that the appellants were paid service tax in respect of c .....

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..... n of mutual funds, sale of security, income from divident, and bank charges in respect of return of security/caution money and other fund transferred from other accounts, etc. Contention is that the appellants also providing service to W.H.O. which is exempted from payment tax, and the amounts received from WHO were also added to the assessable value of service for the purpose of tax. 4. The app .....

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..... alue. Contention is also that non-relied upon documents/hard-disc were not returned to the appellants to enable them to defend their case. We also take note that the appellants have already paid the amount of service tax as per adjudication order. In these circumstances we find that the matter requires to be reconsidered by the adjudicating authority in respect of pleas of the appellants regarding .....

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