2003 (1) TMI 3

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....h sides. All the five appeals are being taken up as they arise out of a common impugned order passed by the Commissioner (Appeals). 2. The appellant company is a courier agent and liable to pay Service tax on the services provided by them to its customers. The short point required to be decided in the present appeals is as to whether the services provided to the Diplomatic Mission and the interna....

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....ch, the Commissioner (Appeals) was not justified in observing that the appellants do not have any evidence to that effect. He submits that if given an opportunity, he can place these documents before the authorities below. 3. As regards the services between the two registered courier agents, Shri Kothari draws my attention to Para 16 of Trade Notice No. 88/G1-62/96, dated 1-11-96 issued by the Ca....