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2020 (3) TMI 845 - AT - Service TaxCENVAT Credit - input services - courier services - services received in India from the foreign service providers/co-loaders - reverse charge mechanism - period from May 2006 to August 2007 - CBEC Circular dated 31.10.1996, F.No. 341/43/96 - HELD THAT:- The issue decided in the case of FIRST FLIGHT COURIERS LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-II [2016 (8) TMI 145 - CESTAT MUMBAI] where it was held that the services received by the courier agency from the co-loader is not liable to Service Tax, and further where such service is provide by a co-loader situated outside India, the said activity is beyond the territorial jurisdiction of Service Tax Law and on this account also not taxable. The issue is wholly revenue neutral, as the appellant courier agency is entitled to input service credit and moreover, they have admittedly paid tax on the gross amount, and on this score also, the part of the amount cannot be taxed again, which is incurred by them for payment to co-loader (overseas). Appeal allowed - decided in favor of appellant.
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