2017 (1) TMI 1824

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.... the Appellant : Ms. Antra Sen, Consultant For the Respondent : Shri Ranjan Khanna, DR ORDER PER B. RAVICHANDRAN The present appeal is against order dated 19.12.2011 of Commissioner (Adjudication), Service Tax, New Delhi. The appellants are engaged in providing taxable service under the category of Courier Service. The dispute in the present appeal relates to the consideration received....

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.... "a customer" was substituted with the term "to any person" from 16.5.2008. From that date co-loading provided to any other Courier Agency also become taxable. She relied on a clarification dated 31.10.1996, issued by the Board regarding the tax liability on co-loading service. It has been categorically classified that co-loaders do not provide any service directly to the customers and give docume....

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....ability on the appellant has been correctly upheld by the Original Authority. 4. We have heard both sides and perused the appeal records. We have perused the impugned order and noted that findings of the Original Authority regarding tax liability of the appellant under Business Auxiliary Services, is devoid of any legal merit. He mentioned the clarification by Board referred to above, and state....