PROFESSIONAL COURIERS Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THE appellants are required to pre -deposit Service Tax of Rs. 62,537/ -. The total Service Tax confirmed is Rs. 82,537/ -. The appellants have already pre -deposited Rs. 20.000/ -. The Department has proceeded to levy Service Tax in terms of Section 72 of the Finance Act on best judgment assessment provided under the said Section. The allegation is that they have not disclosed the work contracts with M/s. NFCL and M/s. GFCL which provided for rendering courier services on commercial basis. The appellants took the stand that they were covered under the Courier service and had paid the Service Tax. The amounts collected by them which were not disclosed to the department did not pertain to Courier Service but, it pertained to the fee paid to the courier boys for shifting the spares and machineries of their clients. The said amounts cannot be brought under the services of Courier Service was their contention. This plea has been negatived.

(2.) THE learned Counsel submits that they had produced documents to show that they had not dealt with the documents, goods or articles. The shifting of machineries and spares does not come within the ambit of Courier Service. He submits that they had deposited Rs. 20,000/ - and for balance, waiver can be granted.

(3.) THE learned JDR reiterated the departmental view. Prima facie, the appellants have shown that what they have received was on account of shifting of spares and machineries. They have already pre -deposited Rs. 20.000/ -. Hence, waiver for the balance is granted by allowing the stay application. There shall be no recovery till the pendency of the appeal. Appeal to come up in its turn.