2010 (10) TMI 143

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....sp; Shri S.J. Vyas, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that Commissioner (Appeals) has dismissed the appeal for non compliance with the stay order passed by him. It is seen from the stay order that he has taken note of the fact that appellant had already deposited an a....

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....its that such services are not covered by the definition of Courier Services, as observed by the Board Circular No. 341/43/96-TRU dated1-11-1996. Though the said circular was placed before Commissioner (Appeals), he has not followed the same. For better appreciation,Para15 and 16 of the said circular is reproduced below :- "15. It has been pointed out that in some cases one courier agency,....

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....ervice tax is the service provided by courier agency to the customer. In this case, the courier agency being not a customer as such, the service provided by co-loader to the courier agency is not chargeable to service tax. It is significant to point out that the charges of the co-loaders to the courier agency for in-transit movement of goods, documents or articles are in any case ultimately recove....