ORDER
S.L. Peeran, Member (J)
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.
3. On a careful consideration of Rule 6 of Clause 3 of Service Tax Rules, we find that the provision provides for adjustments of excess tax paid. Prima facie, the appellants have shown from the definition of ‘Courier Service’, that they are eligible to seek benefit in respect of the activity which does not serve door-to-door delivery of time bound documents. In view of the prima facie nature of the case being in favour of the appellants, the stay application is allowed granting waiver of pre-deposit of the amount and its recovery till the pendency of the appeal. Stay application allowed. Appeal to come up in its turn.