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2015 (12) TMI 440 - AT - Service TaxDemand of service tax - Courier Agency Services - exemption under ‘Export of Service’ - Held that:- appellant collected the consignment from their customers to deliver to the recipient in abroad. They have also collected gross value from the customers to deliver the article to the recipient in abroad. This fact has not been disputed by the department. Hence, the decision of the Tribunal in the case of TNT India Pvt. Limited vs. Commissioner of Service Tax, Bangalore (2007 (5) TMI 11 - CESTAT,BANGALORE), would be applicable in the present case. - impugned order cannot be sustained - Decided in favour of assessee.
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