Service Tax on courier service

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..... 96, dated 9-12-1996 regarding imposition of Service Tax on Courier, Advertising and Paging agencies. As per Section 65(12) "Courier Agency" means a commercial concern engaged in the door-to-door transportation of time sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles. Therefore any com .....

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..... ax on the services provided by them. Request for service tax exemption on courier/angadia service or lump sum payment of service tax has also been examined, but it has not been found possible to do so. Further, to pay a fixed percentage of tax on gross amount does not require much accounting skill. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India .....

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