Where the appellant has worked as co-loader their role is ...

Co-loader's Role in Delivering Packets Excluded from Business Auxiliary Service for Service Tax Purposes.

December 9, 2016

Case Laws     Service Tax     AT

Where the appellant has worked as co-loader their role is limited to delivery of the packets to the ultimate customer - it cannot be said that they have carried out courier service on behalf of another - Consequently, activity cannot be covered under the definition of BAS - AT

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