2014 (7) TMI 981

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....rns filed by the appellant, it was noticed that there was a short payment of Service Tax liability. Follow-up was done with the appellant by letter dt.30.07.2010 to which the appellant replied stating that the amount which was received were for exempted services which were not liable to Service Tax. Subsequently, the lower authorities recorded the statements of various persons and show cause notice was issued demanding differential Service Tax liability, interest and imposition of penalties and the same was confirmed. 3. Ld. Counsel appearing on behalf of the appellant would take us through the show cause notice and the defences they took before the adjudicating authority. His defence of non-discharge of Service Tax liability is on the g....

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....ppellant who are engaged in the same line of business. It is his submission that when the Department itself is confused, there cannot be any Service Tax liability on the appellant. It is his further submission that entire case is revenue neutral in as much as the services of whatsoever nature, are rendered for export of goods; this itself would be enough for non-levy of Service Tax on the appellant. He would also submit that all services rendered in relation to export of goods are exempted like cargo handling services, air craft operator services etc. and taxing of the said services under courier agency services is incorrect. He would also submit that the appellants are not authorized courier agency by the Customs authorities and no courier....

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....or benefit of Notification No.29/2005-St regarding various services rendered to export of service; we find that the said notification talks about providing of the services in relation to transportation of goods while in the case in hand the issue regarding transportation of goods between two air ports and rendered to another agency i.e. FedEx or as the case may be. Since the issue requires deeper consideration and needs to be appreciated from various documents on record, we find that the appellant has to be put to some condition for hearing and disposing the appeal on merit. We find that the appellant has not made out a prima facie strong case for complete waiver of the amounts involved. Accordingly, keeping in mind that the issue involved ....