TaxTMI 
TaxTMI 
2017 (3) TMI 121
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....(n) of the Finance Act, 1994. They were also engaged in providing other taxable services, viz. "Business Auxiliary Services" and "Courier Services". Investigation was undertaken by Revenue on an allegation that they have not paid Service Tax on taxable receipts during the period 2003-04 to 2006-07 and has not filed any ST/ 3 returns from the second half of 2005-06. On completion of investigation, a Show Cause Notice dated 23.10.2008 was issued. After the due process of adjudication the Original Adjudicating Authority, vide Order dated 29.12.2009, confirmed the demand of Service Tax to the tune of Rs. 21,69,733/- along with payment of interest and penalties under various Sections. When the issue was challenged in appeal, the Commissioner (Ap....
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....bmitted that this does not come within the definition of "Courier Agency Services" (iii) An amount of Rs. 1.5 lakhs has been demanded towards Service Tax under the category of "Business Auxiliary Service" Such Service Tax demand has been raised on the income earned by way of commission from issuing tickets for travel in their buses as well as in respect of other operators. 4. Ld. Departmental Representative reiterates the orders by the authorities below. 5. The major portion of the demand has been confirmed under the category of "Tour Operator Services". The appellant is engaged in running bus service from point to point as a stage carriage. The buses admittedly had contract carriage permit....
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.... under the grant of the permit under Motor Vehicles Act to conduct tourism business. The learned Commissioner has rightly observed that merely because the bus has the permit under 'contract carriage', it does not become the tourist vehicle. The endeavour of the Revenue had been to show that these buses were tourist vehicle since they were issued with contract carriage permit. The ground taken in the appeal was considered by the learned Commissioner while deciding the case. The Revenue could not produce any evidence that the findings of the learned Commissioner suffers from any infirmity. 7.2 The learned Counsel has brought to our notice that this Bench of the Tribunal has already decided this issue in the case of Ghanshyam Tra....
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....ed by the appellant by way of hiring bus top for carrying luggage. "Courier Agency" has been defined under Section 65(33) of the Finance Act, 1994 to mean, "any person engaged in the door to door transportation of time sensitive documents, goods or articles utilizing the service of a person either directly or indirectly, to carry or accompany such documents, goods or articles". The activity undertaken by the appellant is only renting of space on top of buses to facilitate transportation of packages when the contract carriage moves from point to point. Such an activity cannot be covered under the definition of Courier Agency service". Consequently, the demand is required to be set aside. 9. The demand for Service Tax ....