2009 (12) TMI 191

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....category courier service of section 65(105)(f) of the Finance Act, 1994 ('the Act') during 1-4-2005 to 15-6-2005. Equal amount of penalty imposed under section 78 of the Act is also sustained. There is no dispute that the appellants had rendered courier service during the material period and delivered documents, etc. to its customers abroad. The activity involved is international courier service. The appellants had not paid the tax due on the value received as they believed that the activity involved was export of service in terms of rule 3(2) of Export of Services Rules, 2005. The original authority held that the impugned activity did not involve export of service. The Commissioner (Appeals) does not give any finding as to whether the impu....

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.... rule 4 of the said Rules, any service which was taxable under clause (105) of section 65 could be exported without payment of service tax. Rule 3 of Export of Services Rules, 2005 was amended by Notification No. 28/2005-Service Tax, dated 7-6-2005, by adding a proviso to sub-rule (1) amending definition of taxable service as that delivered outside India for any purpose and payment for which was received by the service provider in convertible foreign exchange. 4. The ld. Counsel also relies on the Final Order No. 1468/07, dated 7-12-2007 [2008 (10) S.T.R. 125 (T)], wherein this Tribunal had set aside a demand for 'Courier Service' rendered across the borders of India for the period 15-3-2005 to 15-6-2005, on the ground that rule 4 of Exp....