2008 (2) TMI 130

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....his appeal is filed against the Order-in-Appeal No. 03/2006 dated 30.01.2006 passed by the Commissioner of & Central Excise & Customs (Appeals) Visakhapatnam - Commissionerate. 2. The appellant is registered under the category of "Courier Agency". They were paying service tax for the period from November 1996 to September 1998 and filing the returns. Afterwards they stopped payment of service t....

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....ared on behalf of the appellant and Ms. Sudha Koka, for the Revenue. 4. We heard both sides. The learned Advocate argued that the Commissioner has passed the order without going into the merits of the case. He stated that the appellants were receiving certain machinery for repair and return. They took this machinery for getting it repaired at the respective centers as per the directions of the ....

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.... under the category of "Courier Agency". The definition of "Courier Agency" in terms of Finance Act, 1994 is as follows: "Courier Agency means a commercial concern engaged in the door to door transportation of time sensitive documents, goods or articles utilizing the services of a person, either directly or indirectly, to carry or accompany said documents, goods or articles." 5.1. From the a....