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2019 (2) TMI 143 - AT - Service TaxBusiness Auxiliary Services - amount collected as co-loaders from other courier agencies - Held that:- This issue is no longer res integra and it has been settled by the hands of Tribunal in the case of United Business Xpress India Pvt. Ltd. [2016 (12) TMI 440 - CESTAT NEW DELHI], where it was held that The transaction between the appellant and the other courier agency is on principal to principal basis. It cannot be said that the service has been rendered on behalf of the courier agency. Consequently, activity cannot be covered under the definition of BAS. These services are not chargeable under the head of Business Auxiliary services - appeal allowed - decided in favor of appellant.
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