2011 (9) TMI 835

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.... both sides on the stay petition. 2. The applicant is a provider of 'Courier service'. The applicant has also authorized several other parties to act as courier service providers under the banner of 'DTDC Courier Service'. The customers handed over the parcels, packets, letters etc. to the said parties for effecting delivery to the addressees. The applicant has acted as 'Co-loader' by collecting ....

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....e.f. 1/5/2006 and that they have discharged service tax under the category of BSS for the period from 1/5/2006. Relying on the instruction of the Board contained in Circular F.No.341/43/96-TRU dt. 31/10/1996, he submits that the activities of 'Co-loader' are not subject to service tax. He also submits that the demand of service tax having been raised by Notice dt. 20/10/2009 relating to the period....

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....ces. Merely because the parties to whom they provided services were operating under the banner of DTDC in terms of franchise agreements, the said parties, prima-facie, cannot be treated other than as clients. Therefore, prima-facie, the applicant is rendering the services of BAS after amendment of the definition of BAS w.e.f. 10/9/2004 and the applicant has failed to disclose the relevant details ....