TaxTMI 
TaxTMI 
2014 (12) TMI 37
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....ks and to report compliance on 19th March, 2014. The appellant seeks admission of the above CMA by raising the following substantial questions of law :- "1. Whether the Tribunal was correct in not considering the subtle ground canvassed by the appellant herein before it that the classification of their activity only for the interregnum period between 1-5-2006 to 22-8-2007 under Business Support Service, even when the Board Circular dated 31-10-1996 issued in F. No. 341/43/36-TRU, categorically clarified that the charges received by a co-loader are not to be included in the gross amount of taxable service rendered by the courier agency? 2. Whether the Tribunal was correct, in refusing to cons....
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.... not so?" 2. On a reading of the order passed by the Tribunal, it is seen that it was a second round of litigation before the Tribunal. The appellant is engaged in the business of providing Courier Agency Services and is registered for payment of service tax. They had also rendered services to other courier agencies viz., M/s. Flyer Express, City Courier, Professional International Courier, XPS Courier and received changes from them for picking up parcels from parties and handing over such parcels to such other courier agencies. 3. The Revenue classified the service rendered by the appellant for the period 1-5-2006 to 22-8-2007 as "Business Support Service" and called upon them to pay the service tax for the said period. Based o....
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....ration, the appellant despite opportunity being granted, after 11 months after remand, despite reminders by the Adjudicating Authority, they were unable to produce any records except for certificates from M/s. United Business Xpress India Pvt. Ltd and Professional International Couriers Pvt. Ltd., but failed to produce copies of the agreements or terms of arrangement between the parties concerned or copies of the invoices or details of payment of service tax by the principal courier considering the certificates produced from M/s. United Business Xpress India Pvt. Ltd. and Professional International Couriers Pvt. Ltd., the adjudicating authority confirmed the demand. 9. The learned counsel appearing for the appellant placed reliance on....