9911796707
Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Follow us:
|
Home
2010 (1) TMI 182 - AT - Service TaxCourier agency s service- The revenue is in appeal against the orders of the Commissioner (Appeals) setting aside the demands of service tax on courier services. In the light of the decision of TNT India (P.) Ltd. v. CST 2008 12 STT 170 (Bang. - CESTAT) held that- there is no infirmity in the order of Commissioner (Appeals). Thus the appeal is dismissed.
The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) orders setting aside service tax demands on courier services during specific periods for M/s. Overnight Express Ltd. and M/s. Aramex India (Pvt.) Ltd. The Tribunal followed previous decisions stating no service tax liability on international courier services partly performed in India and partly outside India. The appeals were dismissed.
|
