9911796707
TMI Blog2008 (4) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... – consideration of contracts & determination of nature of service reserved for final hearing - all the relevant information regarding the subject transactions were available with the department so stay is granted on limitation - S/11/2008 - 283/2008 - Dated:- 16-4-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) S hri K. S. Ravishankar and N. Anand, Advocates, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel that the above demand of service tax is on the gross amount collected by a network of persons across the country for 'courier service' and passed on to the appellants. The transaction between the appellants and the said persons were under agreements which designated the appellants as "franchiser" and others as "franchisees". These agreements had not expressly provided for any fee to be levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se simplicitor satisfying all the requirements of the definition of this term coming under Section 65(47) of the Act. Though these agreements did not expressly provide for levy of fee by the appellants from the other parties to the contracts, the department found that certain amounts were charged by the appellants as lump-sum from time to time and these amounts, according to the Revenue, represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endent of Central Excise addressed to the appellants. This letter expressly states thus: "Information available with the undersigned indicates that you are engaged in the services of courier service to clients through your franchisees also". This letter indicates that the Superintendent of Central Excise had sent a letter on the same subject to the party on 2-7-2003. This letter contains a request ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. On this basis alone, we think we will be justified in granting waiver of predeposit and stay of recovery in respect of the amounts of service tax and penalties in this case, and it is ordered accordingly. 5. The remaining application is for out-of-turn disposal of the appeal and the same is not opposed. In the circumstances, having regard to the high stake involved in this case, we direct t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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