TaxTMI 
TaxTMI 
2015 (10) TMI 50
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.... the issue. However, after hearing both the sides, we reached the conclusion that the matter requires fresh consideration. Therefore without elaborately discussing the issues, we consider it appropriate that the appeal itself should be decided finally since in any case it has to be remanded. Accordingly, we waive the requirement of pre-deposit and take up the appeal itself. 3. In this case initially the appellants had written a letter to the department in 2004 seeking clarification as to whether the activities undertaken by them is liable to service tax or not and they received a favourable reply from the department. However, in January 2006, the Commissioner felt otherwise and appellants were informed that contrary to the earlier dec....
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....ndertaken by the appellants to service tax, it was submitted by the learned counsel that none of their submissions have been considered properly by the Commissioner. 6. The first grievance is that the appellants had 16 grounds in their reply to show cause notice as to why their activity is different from the courier activity as per their understanding. 7. It was also submitted that wherever they were rendering the courier service, according to Courier Imports and Exports Regulations, 1998, they were paying service tax. Not even a single point out of 16 grounds has been discussed. Further, the reliance of Courier Imports and Exports Regulations, 1998 also have not been considered by the Commissioner. We find this to be so. Furthe....