2018 (8) TMI 1585

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....one for the Respondent. ORDER Per Bench Brief facts are that the appellant's were issued SCN alleging non-payment of service tax under "Courier Agency Service'' which are taxable w.e.f. 01.11.1996. After due process of law, the original authority confirmed the demand against which an appeal was preferred before the Commissioner (Appeals). Vide Order dated 28.02.2007, the Commissioner (App....

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....t of co-loader has reduced the demand raised in the SCN to Rs. 14,28,372/-. However, the Commissioner (Appeals) has set aside the entire demand stating that the whole demand would be covered by the issue of co-loader. There are three kinds of income received by the assessee. i) income earned from the direct clients, ii) income earned on packages sent by them to foreign countries and iii) income ea....

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....d notices were issued. 4. The matter is taken up for disposal after hearing the Ld. AR and perusal of records. 5. On going through the order passed by the adjudicating authority, we find that in page-5 the issue with regard to the co-loader has been considered. After going through the bank realization statement, it is held by the adjudicating authority that no service tax is payable on the i....