VIJAYANAND ROADLINES LIMITED Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellants, are required to pre -deposit Service Tax of Rs. 2,39,601/ -. The appellants, suo motu, took adjustment of Service Tax on the presumption that they have paid tax in respect of the activity, which according to them, does not come within the ambit of Courier Service. According to them, Courier Service refers to door -to -door delivery of sensitive time bound documents. It is their contention that they have paid tax in respect of this activity but where they had paid excess tax in respect of the activity, it was not door -to -door and not pertaining to time bound sensitive document and hence, they were eligible to take deduction of the same. The learned Commissioner, in the impugned order, has found that there was no distinction in the delivery of documents which are time bound, whether from door -to -door or from the office of the appellants.

(2.) WE have heard both sides in the matter.