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First Flight Couriers Ltd. Versus Commissioner of Service Tax, Mumbai-II

Import of service or not - “courier” service and “air travel agency” service - “last mile” delivery of packages booked by their customers in India - taxability u/s 66A of the Finance Act, 1994 - Held that:- The manner in which each of the taxable services are deemed to be received in India is laid down in the Taxation of Service (Provided from Outside India and Received in India) Rules 2006. Therefore, the leviability of a tax in the hands of recipient of a service will necessarily have to be in .....

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stination. From there, the overseas correspondents ensure delivery of such packages to the consignees. It is therefore amply clear that the role of the overseas entity commences and ends beyond the border of India. - It therefore, cannot be said to be in conformity with Rule 3 of the Taxation of Service (Provided from Outside India and Received in India) Rules 2006. - Demand set aside. - APPEAL NO: ST/453/2012 - Final Order No. A/88274/2016-WZB/STB - Dated:- 5-1-2016 - Shri M V Ravindran and .....

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pellant is registered as provider of courier service and air travel agency service. The case of Revenue is that the appellant has entered into memorandum of understanding with counterparts in Singapore, Europe, USA and with Al Niyadi Services Est. for last mile delivery of packages booked by their customers in India. According to the appellant, the services received by them are not taxable as per section 66A of the Finance Act, 1994 read with Rule 3 of the Taxation of Service (Provided from Outs .....

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ch are rendered by their overseas correspondents are performed entirely at the destination. Appellant relies on the decision of the Tribunal in Intas Pharmaceuticals Limited v. Commissioner of Service Tax, Ahmedabad [2009 (16) STR 748 (Tri. Ahmd.)]. Further, the appellant claims that it is provider of a service to customers in India and not a deemed provider of service in relation to the overseas correspondents. 3. The learned Authorised Representative reiterates the contents of the impugned ord .....

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ments will necessarily be required to be made by book adjustments and it is this sum which is reflected as International service charges . The Noticee is apparently trying to mislead the department by seeking shelter under the Taxation of Services (Provided from Outside India and Received in India) Rules by stating that no part of service stands rendered in India. 5. We find that the issue in dispute lies within the narrow compass of applicability of section 66A of Finance Act, 1994 to the payme .....

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ided from Outside India and Received in India) Rules 2006. Therefore, the leviability of a tax in the hands of recipient of a service will necessarily have to be in accordance to the provisions of the said Rules. Mere reliance on section 66A of Finance Act, 1994 without reference to the relevant provisions of the Rules is not sufficient to sustain a demand for service tax. The original authority also appears to have treated the transfer of package from the Indian consignor to the overseas consig .....

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