Courier Service tax dispute: prima facie excess-tax adjustment accepted and recovery stayed pending appeal.

The tribunal found a prima facie basis to permit adjustment of excess service tax already paid, noting that the relevant rule appears to allow such adjustment. It also observed that the disputed activity may fall outside the scope of Courier Service, which is limited to door-to-door delivery of time-bound documents. On that basis, pre-deposit was waived and recovery was stayed during the pendency of the appeal.

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Issues: Whether the appellants were entitled to waiver of pre-deposit and interim protection against recovery on a prima facie showing that excess service tax had been adjusted in respect of activities not covered by Courier Service.

Analysis: The order records a prima facie view that the relevant rule permits adjustment of excess tax paid. It also notes that the appellants had shown, at least at this stage, that the disputed activity may fall outside the scope of door-to-door delivery of time-bound documents contemplated by Courier Service.

Outcome: Stay granted. Pre-deposit waived and recovery stayed during pendency of the appeal.

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