TaxTMI 
TaxTMI 
2005 (7) TMI 5
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....issioner of Central Excise & Customs, Trivandrum. 2.The facts of the case are as follows :- The appellants are registered under the category of Courier Service. They filed a refund application for Rs. 2,97,047/- on the ground that the service rendered by them will not attract the provisions of Service Tax Rules in view of the fact that the articles were received from abroad and delivered to a cu....
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....ign exchange. In the present case, the proceedings are for the period from 6-7-1998 to 24-11-1998, which is not covered under the above Notification. Accordingly, they are liable to pay Service Tax during the material period and as such, the OIO passed by the Deputy Commissioner is not proper". In view of the above findings, the Commissioner ordered that the refund amount of Rs. 76,101/- granted t....
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....he Notification 2/99. As per the above mentioned Ministry's letter "in respect of documents, goods or articles, which have been received from abroad and delivered to Customers in India, the Courier Agency is not liable to pay any Service Tax provided that the Customers in India is not charged any amount for delivery of such documents, goods or articles in India." 5.The learned SDR fairly concedes....