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2009 (12) TMI 191 - AT - Service TaxCourier services- The activity involved is international courier service. The appellants had not paid the tax due on the value received as they believed that the activity involved was export of service in terms of rule 3(2) of Export of Services Rules, 2005. The original authority held that the impugned activity did not involve export of service. The Commissioner (Appeals) does not give any finding as to whether the impugned activity was export of service or not. In the light of the decision of U.B. Xpress (South) (P.) Ltd. v. CCE & ST [2008] 15 STT 242 (Ahd. - CESTAT) held that- the assessee was not liable to pay service tax on international courier service, part of which, in each transaction was performed in India and the rest outside India. Thus, the order of the Commissioner (Appeals) was liable to be vacated.
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