2014 (10) TMI 523

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....JUDGEMENT Per: Ashok Jindal: The applicant is seeking waiver of pre-deposit of service tax of Rs. 67,89,17,207/- along with interest and penalty confirmed against them. 2. Brief facts of the case are that the applicant is engaged in the activity of providing courier service. This service is being provided by the applicant in the following manners:-     (a) The applicant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... courier from the applicant and sent to the foreign recipient on payment of courier charges. The applicant receives certain amount from their foreign entity towards rendering of services of to collect courier and deliver it at port from the client. Revenue was of the view that on this activity the applicant is required to pay service tax under the category of courier service.    ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plicant is performing three types of services:-     (a) For Courier received in India, the remuneration towards service rendered received in India and they are paying the service tax on whole of the amount. Therefore, whatever amount they paid to the foreign entity, the applicant is not required to pay service tax.     (b) When foreign entity is receiving courie....