UB XPRESS SOUTH PVT. LTD. Vs. CESTAT

JUDGEMENT

(1.) This appeal is directed against the Miscellaneous Order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter called as the "Tribunal"), Chennai in Miscellaneous Order No. 40120/2014, dated 13-1-2014, by which, the Tribunal directed the appellant, to pre-deposit a sum of Rs. 10 lakhs within eight weeks and to report compliance on 19th March, 2014. The appellant seeks admission of the above CMA by raising the following substantial questions of law:-

(2.) The Revenue classified the service rendered by the appellant for the period 1-5-2006 to 22-8-2007 as "Business Support Service" and called upon them to pay the service tax for the said period. Based on the same, the Revenue issued show cause notice on the appellant. The Adjudicating Authority confirmed the demand of Rs. 59,20,783/- along with interest and penalties. Challenging the said order, the appellant preferred appeal before the Tribunal.

(3.) The Tribunal, by order dated 24-1-2012 allowed the appeal and remanded the matter for de novo consideration on the ground that the appellant has not proved by producing documents to show that they are mere agent of the principal courier and with a view to afford reasonable opportunity to the appellant, the matter was remanded back to the Adjudicating Authority.