https://www.taxtmi.com/caselaws?id=142 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. en-us Wed, 19 May 2004 00:00:00 +0530 Tue, 01 Jul 2008 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=142 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. Case-Laws Service Tax Wed, 19 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=142