TMI Blog2018 (8) TMI 1104X X X X Extracts X X X X X X X X Extracts X X X X ..... r of money in cash by a Courier Agency does not fall under the definition of Courier Agency service and the definition cover only the delivery of documents and goods. The issue has been considered by the Hon'ble Gujarat High Court in the case of CCE, Surat vs. Patel Vishnubhai Kantilal & Company [2013 (2) TMI 156 - GUJARAT HIGH COURT], where it was held that when there is actual transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of Courier Agency service. 2. None appeared on behalf of the appellant. Shri L. Patra Assistant Commissioner (AR) appearing on behalf of the Revenue reiterated the findings of the impugned order. 3. On careful consideration of the submissions made by ld. AR and on perusal of record, we find that transfer of money in cash by a Courier Agency does not fall under the definition of Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash which is provided to the courier/angadia for delivery is transported to the place of delivery, in other words, when there is actual transportation of the cash by a person as envisaged under Clause (33) of Section 65 of the Act, such transaction would attract the provisions of Clause (33) of Section 65 of the Act and would amount to taxable service as defined under Clause (105)(f) of Section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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