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2018 (8) TMI 1104 - CESTAT AHMEDABADCourier Agency service - whether the appellant being a service provider is liable to pay service tax on transfer of cash from one branch to another branch and subsequently to their clients, under the category of Courier Agency service? - Held that:- The transfer of money in cash by a Courier Agency does not fall under the definition of Courier Agency service and the definition cover only the delivery of documents and goods. The issue has been considered by the Hon'ble Gujarat High Court in the case of CCE, Surat vs. Patel Vishnubhai Kantilal & Company [2013 (2) TMI 156 - GUJARAT HIGH COURT], where it was held that when there is actual transportation of the cash by a person as envisaged under Clause (33) of Section 65 of the Act, such transaction would attract the provisions of Clause (33) of Section 65 of the Act and would amount to taxable service as defined under Clause (105)(f) of Section 65 of the Act. Appeal allowed - decided in favor of appellant.
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