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TMI Blog2024 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... s a standard declaration for courier services because the courier companies are barred from carrying these as a part of courier packages - It is also not in dispute that the appellant is using the tracking number generated by a sister firm for all its consignments like its other sister courier companies. It is found that the services rendered by the appellant have all the essential characteristics of courier service and not of goods transport agency service . The appellant could have entertained a belief that they were classifiable under the goods transport agency service and, accordingly, classified its service, paid service tax and filed returns. Classification of the service is a part of a self-assessment by the appellant. The self-asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld - the demand for extended period of limitation and a penalty imposed under section 78 set aside - demand for normal period of limitation is upheld with interest thereon - appeal allowed in part. - HON'BLE MR. JUSTICE DILIP GUPTA , PRESIDENT And HON'BLE MR. P. V. SUBBA RAO , MEMBER ( TECHNICAL ) For the Appellant : Shri Z. U. Alvi , Advocate Present For the Respondent : Ms. Jaya Kumari , Authorised Representative ORDER P V SUBBA RAO : 1. M/s Madhur Parcel Services Private Limited The appellant filed this appeal to assail the order in appeal dated 05.09.2017 passed by the Commissioner (Appeals), Bhopal whereby he upheld the order in original 31.03.2017 passed by the Joint Commissioner and rejected the appeal filed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy notes, jewellery, contraband etc . Goods such as personal mail, currency etc., cannot be carried by couriers. It, therefore, appeared to the department that the appellant had misclassified its courier services as goods transport agency services to avail the benefit of abatement under an exemption notification. 3. In several cases the amounts charged by the appellant from its clients were indicated as inclusive of pickup and delivery charges. In other words, according to the department the appellant was rendering the services of picking up the package from consignors and delivering it to the consignees, which is in essence a courier service. 4. A show cause notice dated 09.08.2016 was issued to the appellant covering the period from Octo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) The Commissioner (Appeals) was not correct in holding that while booking the parcels the customer was not aware of the modes of transport. The booking slip indicates mode of transport as surface transport. The appellant has its own fleet of trucks; (iii) The Commissioner (Appeals) relied on the fact that the appellant undertakes door-to-door delivery on extra charges and, therefore, held that the service rendered by the appellant was of courier and not GTA. Effectively, all goods transport agencies deliver consignments from door to door; (iv) The fact that the appellant was using the tracking facility provided by a sister company M/s Madhur Express Private Limited should not make its service as it courier service; (v) The appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute that the appellant was delivering the goods door to door in many cases. The clients, in vast majority of the goods, also did not know in which vehicle the goods will be carried. In some cases, where the consignment is sufficiently large to fill the entire truck, the appellant is also giving the truck number in its booking slip. 11. It is also not in dispute that the appellant is using the tracking number generated by a sister firm for all its consignments like its other sister courier companies. 12. In this factual matrix, we find that the services rendered by the appellant have all the essential characteristics of courier service and not of goods transport agency service . 13. However, we also find that the appellant could have entert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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