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2011 (2) TMI 633 - AT - Service Taxwaiver of pre-deposit - courier agents - as per Board Circular for the year 1996, the applicants are not liable to pay service tax on the services provided to another courier service on principal to principal basis and Revenue is seeking service tax under business auxiliary service on these services which is not covered by definition of business auxiliary service - the services rendered by the applicants to another courier service on principal-to-principal basis is not covered during the relevant period under business auxiliary service and we are also convinced with the arguments of the learned Advocate supported by Chartered Accountant’s Certificate showing the details of foreign remittances - Decided in favor of the assessee
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