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2017 (1) TMI 1824 - AT - Service TaxClassification of services - Business Auxiliary Services or Courier Service? - consideration received by the appellant for co-loading service for business associates/franchise in connection with delivery of consignments - HELD THAT:- The findings of the Original Authority regarding tax liability of the appellant under Business Auxiliary Services, is devoid of any legal merit. He mentioned the clarification dated 31.10.1996 is for Courier Services. Business Auxiliary Services was brought to tax net thereafter only and hence, the appellants are liable to tax. The Original Authority failed in giving reasons as to what type of service has been rendered by the appellant to service recipient on behalf of the client. As per the details available and the submissions made by the appellant, it is clear that appellants have arrangements with other Courier Agencies to help them out in transport and delivery of articles, goods etc. The appellant is not dealing with any customer directly and receiving any consideration from the customer. In fact, the arrangement between the appellants and other Courier Agencies is two party arrangements with no role for the customer in such arrangement. There are no merit in the impugned order and accordingly same is set aside - appeal allowed.
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