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2013 (11) TMI 553
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.... Shri K.N. Joshi, A.R. ORDER Per : Mr. M.V. Ravindaran; These applications are filed for the waiver of pre-deposit of amounts confirmed as service tax liability, interest thereof and penalties under various sections on the main appellant as well as on other appellants. 2. Learned counsel appearing on behalf of the appellants submits that the issue involved this case is regarding confir....
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....ourier Services. He would take us to the definition of Courier Services as indicated in Section 65 (33) of the Finance Act, 1994. 3. It is his submission that the service rendered by the appellant would not fall under the definition of Courier Agency Services, inasmuch as the appellant herein is not delivering the documents in the hands of the customers and the customers are coming and taking u....
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....ur attention to the impugned order in original, more specifically to paragraphs Nos. 25.1 to 25.4 to press home his point. 5. We have considered the submissions made at length by both sides and perused the records. 6. As regards the service tax liability on the Courier Agency Services, we find that the definition of the Courier Agency Services reads as under:- 'Courier Agency' means any p....
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.... premises is the question which needs interpretation and whether the activity of collecting and delivering the documents to customers premises in whole, needs to be satisfied so that the services gets covered under the Courier Agency Services, is the question arguable and debatable one. The entire issue needs to be gone into detail with reference to the definition and also provisions and various ....