2011 (2) TMI 633

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....Soni, Jt. CDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. -  The applicants are courier agents. They are seeking waiver of pre-deposit of service tax confirmed by adjudication order on two counts. The first component of the demand is on account of service rendered by them to other courier agents in the capacity of co-loaders. The second component is based on the charge ....

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....there was no requirement to receive the remittances in foreign exchange on the services provided to their foreign clients. 3. Heard and considered the submissions made by the learned Advocate. 4. Prima facie, we find that the services rendered by the applicants to another courier service on principal-to-principal basis is not covered during the relevant period under business auxili....