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2019 (6) TMI 1321 - AT - Service TaxClassification of services - Courier Service or GTA Services - argument is that courier service is the door-to-door transportation of time sensitive documents but in the instant case the appellants were receiving certain machinery/components for repair or delivery and return of such machinery/components after the repair at the respective centre as per the direction of their client - period November 1996 to September 1998 - HELD THAT:- The appellant has carried goods/parts/components for the service receiver - the service has been rightly classified under the courier agency service - Appeal dismissed - decided against appellant.
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