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2009 (11) TMI 471 - HC - Service TaxCourier Service - Assessee was engaged in providing courier service. In the said business, it had engaged several agent, called as franchises who were collecting service tax along with service charges from customers while accepting article. Service tax so collected were remitted to department by agent, on their own name after taking registration under category of courier service. Department demanded service tax from assessee under category of 'Franchise Service' on net amount retained by it out of charges collected for courier service after making payment to agents/franchisees. Held that - since agent/franchisees were not doing independent business but were only acting as agent for collection and delivery of parcel as agent in courier service and apart from appointing agents/franchisees, assessee was also not rendering any service to franchisees, demand of service tax from assessee under category of 'franchisee service' was not tenable.
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