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2011 (9) TMI 835 - AT - Service TaxCharges collected as 'Co-loaders'. - Courier agency - The Commissioner has held that the said activities fall under the category of 'Business Auxiliary Service' (BAS) and confirmed demand of service tax – Held that:- activities of the applicant as 'Co-loader', prima-facie, is falling under the category of BAS inasmuch as the applicant has rendered such services to other parties who provided courier services. Merely because the parties to whom they provided services were operating under the banner of DTDC in terms of franchise agreements, the said parties, prima-facie, cannot be treated other than as clients. - stay granted partly.
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