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2013 (11) TMI 553 - AT - Service TaxService tax liability - Courier Agency Services, Renting of Immovable Property, Rent-a-Cab and Tour Operator services - Held that:- to be covered under the definition of Courier Agency Service, there has to be door to door transportation of time sensitive goods or articles. In the case in hand, the issue is arguable one to the extent that the person at Junagarh city hands over documents or envelops to the appellant and the said envelop or document is transported by the appellant from Junagarh to Ahmedabad - Prima facie case not in favour of assessee - Stay granted partially.
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